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

GST nil rate for papad and appalam remains applicable; prepackaged labelling condition not operative without entry amendment.
The GST rate for papad/appalam (HSN 19059040, prepacked and branded) remains a nil rate; recent notifications do not change this treatment. The pre-packaged and labelled condition does not apply because entry no.96 of the governing rate notification has not been amended to alter classification or rate.