GST on Tapioca flour obtained by crushing dried roots & remnants of tapioca roots/tubers

In re V.S. Trading Company (GST AAR Tamilnadu) (a) Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers. Reply: The product is classifiable under HSN 2303.10 “Residues of Starch manufacture and similar residues” liable to tax at 2.5% under CGST Act and 2.5% under SGST Act vide SI. No. 104 of Schedule I of Notification No. II(2)/CTR/532(d-4)/2017/G.O.Ms.No.62, CTR, dated 29-6-2017. (b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and Tariff item 1106 of...