12% GST applicable on Namkeen’ duly packed & sealed in printed pouches

In re Atul Kumar Rajpal (GST AAR Uttar Pradesh)  (i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., ‘Namkeen’ duly packed & sealed in printed pouches? In respect of question (i) applicable CGST & SGST tax rate on the final product i.e. ‘Namkeen’ duly packed & sealed in printed pouches will be 12 % GST (i.e. 6 % CGST + 6 % SGST. (ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper / legal or not? In respect of question (ii), we hold that if the Applicant voluntarily foreg...