Zip Rolls classifiable under Tariff Item 96072000

In re The Roll Company (Prop. Shri Bhavin Ramesh Shah)  (GST AAAR Gujarat)  (i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification No. 1/2017-Central Tax (Rate) and Notification No. 1/2017-State Tax (Rate), and @ 12% (CGST 6% + SGST 6%) from 01.10.2019 onwards under Sr. No. 231B of Schedule II of Notification No. 1/2017-Central Tax (Rate) and Notification No. 1/2017-Central Tax (Rate). The appeal filed by The Roll Company (Pr...