Glow Worm Chips ., In re
Date: May 26, 2021
Subject Matter
Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading '2008.19.40' and liable to GST at the rate of 12%
Summary
1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule…
The applicant is engaged in business of supply of goods such as Jackfruit chips, Banana chips and Sharkara Varatty without brand name. The applicant also intends to engage in the manufacture and supply of salted as well as masala chips made from Tapioca and Potato; roasted / roasted and salted / salted preparations made out of Ground nuts, Cashew nut and other seeds. 2. At the outset, the provisio…