‘Un-fried FRYUMS’ are not ‘Papad’- 18% GST Payable: AAR

In re J K Food Industries (GST AAR Gujarat)

Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified?

Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

Question 2: What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Answer

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