GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips

In re Prajapati Keval Dineshbhai (GST AAR Gujarat) GST @12% applicable on unbranded pre-packaged namkeens and salted/flavoured potato chips The AAR, Gujarat in the matter of M/s Prajapati Keval Dineshbhai [Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022] has held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined weights, will attract Goods and Services Tax (“GST”) at 12% as per Sl. No. 46 of Schedule-II of Notification No. 01/2017 – Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”). Fu...