Case Law Details
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: Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under the CGST Act, 2017 and Notification No.1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017.
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