Prajapati Keval Dineshbhai ., In re

Date: December 30, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Kavatkar, Amit Mishra
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Subject Matter

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…

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…

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