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

Debate on GST Classification: Is Pappad Exempted or Nil-Rated? HSN Codes 1905 9040 vs 2106 9099 Discussed. A discussion on whether pappad falls under exempted goods or nil-rated goods under GST received three replies. One participant stated that pappad is exempted. Another noted that pappad under HSN 1905 9040 has a nil tariff rate, while under HSN 2106 9099, it attracts an 18% GST, depending on preparation and sale. The final reply highlighted the need for classification rules of interpretation due to the existence of two HSN codes for the same product.