GST classification of fried fryums: treated as a residual food preparation, not papad, under Tariff Item 2106 90 99.

Fried fryums with masala are not classifiable as papad for GST purposes because the product is understood in common and commercial parlance as fryums, not papad. In the absence of a tariff definition, the classification test was applied by reference to market identity, and the phrase "by whatever name it is known" in heading 1905 was read restrictively with ejusdem generis. On that basis, the product was treated as an edible preparation falling within the residual and inclusive heading 2106, specifically Tariff Item 2106 90 99, and GST was payable at 18%.

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Issues: Whether fried fryums manufactured by the applicant are classifiable as papad under Tariff Item 1905 90 40 or as food preparations under Tariff Item 2106 90 99, and the applicable GST rate thereon.

Analysis: Papad was not defined in the tariff or GST notifications, so the expression had to be understood in common parlance and commercial parlance. Applying that test, the product sold as fried fryums with masala was found to be known in the market as fryums and not as papad. The earlier CEGAT view treating fryums as namkeen, the Supreme Court decision on fryums as a residuary food preparation, and the cited advance rulings were treated as supporting classification outside heading 1905. The phrase "by whatever name it is known" in heading 1905 was read restrictively with the aid of ejusdem generis, and heading 2106 was treated as the appropriate residual and inclusive heading for such edible preparations.

Conclusion: Fried fryums are not papad for GST classification purposes and are correctly classifiable under Tariff Item 2106 90 99. GST is payable at 18%.

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