PAPPAD IS EXEMPTED GOOD OR NILL RATED GOOD

[knr varma]

PAPPAD(hsn 1905) IS EXEMPTED GOOD OR NILL RATED GOOD ?

[Ganeshan Kalyani]

It is exempted.

[KASTURI SETHI]

HSN is 1905 9040 and tariff rate is NIL.

An other HSN is 2106 9099 and this attracts GST @18%.

Now it depends upon how they are prepared or manufactured and sold & used.

I

[YAGAY andSUN]

We understand since there are two HSN for the same goods then for classification purpose the Rules of interpretation would come to play in this matter.

AI Summary

Classification of pappad under GST hinges on tariff heading and production method determining exemption or taxation. Classification of pappad under GST depends on tariff classification and the product's preparation; one HSN entry is recorded as nil rated while another attracts tax, so the correct rate turns on precise composition, manufacturing method, and applicable rules of interpretation to select the proper heading.