Case LawGUJ/ GAAR/ R/21/2021
Global Gruh Udyog ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 8, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
Papad of any size and shape is exempt from GST
Classification
Summary
The entry No. 96 of Not. No. 02/2017- CT (rate) dated 28-6-17 has description of goods which reads as under: Papad by whatever name it is known, except when served for consumption. Therefore it can be deduced that all types of “Papa…
Judgement
The applicant M/s. Global Gruh Udyog submitted that they are planning to manufacture: PuriPapad and unfried papad (not served for consumption) such as Jeera papad, Red Chili papad, Green chilli papad, Rice papad, Pauapapad, Udadpapad, Mung papad and Black pepper papad, all produced by using the same machinery. 2. The applicant has provided the manufacturing process of the un-fried papad as follows…