Papad (Fried) of different shapes & sizes classifiable under CTH No. 19059040

In re Barkatbhai Noordinbhai Velani (M/s. Alisha Gruh Udyog) The product ‘fried – different shapes and sizes Papad’ involved in the present case merit classification under Custom Tariff heading (CTH) No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18% rate of Goods and Services Tax as per Sl. No. 16 of Schedule-III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 1/2017-IGST (Rate) dated 28.06.2017. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT At the outset, we would like to make it clear that the prov...