In Re: Global Gruh Udyog [Advance Ruling No. GUJ/GAAR/R/21/2021 decided on July 8, 2021] Global Gruh Udyog (Applicant) raise issue w.r.t. classification of puripapad and unfried papad (Impugned goods).

The Hon’ble AAR, Gujarat noted that the ingredients of Impugned goods  are covered under Chapter 10 and 11 of the Customs Tariff Act, 1975. Thus, the main issue is whether the Impugned goods can be termed as Papad.

Further, observed that serial no. 96 of the Notification No. 2/2017- Central Tax (Rate) dated June 28, 2017  reads as “Pappad, by whatever name it is known, except when served for consumption”. Therefore, all types of Papad as per trade/common parlance are covered under the said entry.

Furthermore, noted that Impugned goods have all the characteristics and ingredients of Papad. Traditionally Papad were made manually in round shape however, due to advancement in technology, Papad does not limit to same age old traditional round shaped Papad but can be in any desired shape and size. Thus, Impugned goods are classifiable under HSN 19059040.

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DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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