Jackfruit Chips & Banana Chips classifiable under Customs Tariff Heading 2008.19.40

In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala)

1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule of Central Tax (Rate) Notification No.1 of 2017?

No. The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 and liable to GST at the

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