Un-fried FRYUMS classifiable under Tariff Item 2106 90 99

In re J K Snacks Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer:  The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Question 2: What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes? Answer: Goods and Services Tax rate of 18% (CGST 9% ...