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 Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017,, as amended, issued...