GST on Unfried Fryums: Gujarat High Court Clarifies Classification

J.K. Papad Industries & Anr. Vs Union of India & Ors. (Gujarat High Court)

In the case of J.K. Papad Industries & Anr. Vs Union of India & Ors., the petitioners, J.K. Papad Industries and another entity, challenged a show cause notice issued by the Central Goods and Services Tax (CGST) authorities. This notice, dated February 7, 2024, was issued under Section 74 of the Central/Gujarat Goods and Services Tax Act, 2017 (the GST Act), concerning the classification and taxation of their product, specifically unfried or uncooked snack pellets. The petitioners argued that

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