Aswani Chips and Bakers ., In re
Date: May 26, 2021
Subject Matter
Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading '2008 19 10'
Summary
1. Whether chips made from Jackfruit, Banana (both raw as well as ripe banana), Banana chips (masala), Potato, Tapioca, Chembu and Pavakka and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN Code 2106.90.99 and taxable und…
The applicant is engaged in business of supply of goods such as Jackfruit Chips and Banana chips without brand name. The applicant also intends to deal in salted as well as masala chips made from Tapioca, Potato, Chembu and Pavakka (Bittergourd). 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods a…