Case LawGUJ/GAAR/R/2022/54
Prajapati Keval Dineshbhai ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- December 30, 2022
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
12% GST on Salted and flavored Potato Chips, Sing Bhujiya, Chana Daal under HSN '2106 90 99'
Classification
Summary
The tariff classification and GST Tax rate of the applicant products are as under : SI. No. Name of the Product Classification (HSN code) GST Tax Rate 1 Salted and flavored Potato Chips 21069099 12% {CGST6%+SGST6% & IGST 12%} 2 Potato Sev (Aloo S…
Judgement
Brief facts: M/s. Prajapati Keval Dineshbhai (referred as “the Applicant”) is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products:- I. Potato chips (salted and masala for various flavors) II. Potato Sev (Aloo Sev) III. Potato Chivda (Potato Salli Mixture) IV. Sing Bhujiya V. Sev Mamara (Roasted…