V K Samy Biscuits & Confectioneries ., In re

Date: March 19, 2025

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, Suseel Kumar
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Subject Matter

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Classification

Summary

The case revolves around an applicant's query about the appropriate CGST/SGST rate applicable to the outward supply of "Maida Pappad," which they manufacture through a specific process. Upon review, it was noted that:  1. Classification: The app…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  TAMILNADU M/s. V K Samy Biscuits & Confectioneries, located at 3rd floor, 298/1A, VKS Building, Peraiyur Road, Usilampatti, Madurai – 625532 (hereinafter called as the Applicant’) are registered under the GST Acts with GSTIN 33AADFV6880G1ZZ. The applicant is engaged in. the manufacture of `Maida Pappad’. The production process invol…

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