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Case Law Details

Case Name : In re Shri, K. Swaminathan, M/S Banana chips & Halwa merchant (GST AAR Kerala)
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In re Shri, K. Swaminathan, M/S Banana chips & Halwa merchant (GST AAR Kerala)

1. Whether Jackfruit Chips, Banana Chips (made out of both raw as well as ripe banana), Banana Chips (masala) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN Code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax (Rate) Notification No. 1 of 2017?

No. The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 and

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