Packaged food products are goods hence not classifiable HSN Code of Services

In re Mountain Trail Foods Private Limited (GST AAR Karnataka) a) Applicability of rate of GST on the packed food products The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant and sold as purchased are taxable at the appropriate rates and are not covered under the tax rate applicable to Group 99633 (HSN Code) as those relates only to services. Loose leaf Masala Tea, Assam Premium Tea, Green Tea, Dip Tea bags of various variant, which cannot be...