GST on Papad/Appalam (HSN # 19059040

[gvenugopal g]

Dear Experts,

Good Morning!

This is reference from latest GST Notification No.06/2022, 07/2022 and 08/2022 dated 13.07.2022 to amend the Original Notification No.01/2017 to 03/2017 regarding GST Rates.

Kindly let us know applicability GST Rate for Papad/Appalam (HSN # 19059040 (prepacked and branded).

Thanks & Regards: G VENUGOPAL

AI Summary

Clarification: Prepacked and branded Papad/Appalam remain exempt from GST under entry no. 96 of Notification 2/2017-CT Rate. A query was raised regarding the applicability of GST rates on Papad/Appalam under HSN code 19059040, following amendments in recent GST notifications. The inquiry sought clarification on whether prepacked and branded Papad/Appalam are subject to GST. An expert responded, confirming that the NIL GST rate continues to apply, and the condition of being pre-packaged and labeled does not affect this product, as there has been no amendment to entry no. 96 of Notification 2/2017-CT Rate.