J K Food Industries ., In re
Date: September 17, 2021
Subject Matter
‘Un-fried FRYUMS’ classifiable under Tariff Item 2106 90 99 attracting 18% GST
Summary
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 “u…
M/s. J K Food Industries, Plot No.88-92, Sarthi Industrial Park, NH No.8, Sanki, Surat, Gujarat- 394315 (herein after referred to as the “applicant” for the sake of brevity) is a partnership firm and registered under GST Act, 2017-24AAKFJ5284D1ZD filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 dischargin…