Fried Fryums classifiable under Tariff Item 2106 90 99

In re Alisha Foods (GST AAAR Madhya Pradesh)

AAAR held that –

(i) The product ‘fried Fryums’ manufactured and supplied by Appellant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

(ii) Goods and Service Tax rate of 18% (CGST 9% + SGST 9% or IGST 18%) is applicable to the product ‘fried Fryums’ as per Sl. No. 23 of Schedule III of Please become a Premium member. If you are already a Premium member, login here to access the full content.