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Case Law Details

Case Name : In re Global Gruh Udyog (GST AAR Gujarat)
Related Assessment Year :
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In re Global Gruh Udyog (GST AAR Gujarat) Authority for advance ruling, Gujarat, held that For classification of a product its ingredients, manufacturing process and trade parlance is important and not it’s size and shape. Accordingly, papad of any size and shape will attract NIL GST. Earlier it was held that fryums attracts 18 % GST. In this case goods such as such as Jeera papad, Red Chili papad, Green chilli papad, Rice papad, Pauapapad, Udadpapad, Mung papad and Black pepper papad are of different shapes and sizes but similar in respect of the ingredients, manufacturing process and u...
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