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Case Law Details

Case Name : In re Global Gruh Udyog (GST AAR Gujarat)
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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

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Author Bio

CA in practice since 2008. National Rank holder in CA Exam. Author of Book “ Comprehensive Guide to GST”. Addressed more than 150 seminars and conferences on GST for CAs and revenue officers. Regular contributor of articles to many tax journals. Main area of practice _ GST litigations. View Full Profile

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