Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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AAR ruled that Maida Pappad, classified as un-cooked/un-fried snack pellets produced through extrusion, falls under tariff sub-heading 1905 90 30. The product is subject to 5% GST rate effective 27.07.2023, as per Notification No. 09/2023-Central Tax (Rate). The ruling emphasizes that advance rulings are case-specific and depend on individual factual circumstances, rejecting direct comparison with previous similar cases. The determination focuses on the product's manufacturing process and inherent characteristics to establish its precise tax classification.
AAR ruled that Maida Pappad, classified as un-cooked/un-fried snack pellets produced through extrusion, falls under tariff sub-heading 1905 90 30. The product is subject to 5% GST rate effective 27.07.2023, as per Notification No. 09/2023-Central Tax (Rate). The ruling emphasizes that advance rulings are case-specific and depend on individual factual circumstances, rejecting direct comparison with previous similar cases. The determination focuses on the product's manufacturing process and inherent characteristics to establish its precise tax classification.
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