Alisha Gruh Udyog ., In re
Date: November 2, 2021
Subject Matter
'Fried – different shapes and sizes Papad' merit classification under Tariff heading No. '1905 90 40' attracting 18% GST
Summary
Question: Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant ? And if the answer is in affirmative, the rate of tax thereof ? The product “Fried – different shapes and sizes Papad” involved…
The product ‘fried – different shapes and sizes Papad’ involved in the present case merit classification under Custom Tariff heading (CTH) No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18% rate of Goods and Services Tax as per Sl. No. 16 of Schedule-III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 1/2017-IGST (Rate) dated 28…