Fried Fryums classifiable under HSN 21069099- Attracts 18% GST

In re Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat)

Question: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?

Answer : The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Goods and Services Tax rate of 18% (CGS

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