GST on Papad and papad pipes commonly known as un-fried Fryums

In re M/s. Sonal Product (GST AAR Gujarat) (a) What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) manufactured by the applicant? The product ‘Un-fried Fryums’ manufactured and supplied by M/s. Sonal Product (GSTIN 24AGPPK7290R1ZF) is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. (b) What is the applicable rate of CGST payable on such “Papad and papad pipes of different shapes, sizes and varieties (commonly known as un-fried Fry...