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The AAR declined to rule on whether peeling, chopping, and packing garlic constitutes manufacturing, as this issue is not within its jurisdiction under section 97(2)(a) CGST Act, 2017. However, it held that peeled, chopped, and packed garlic falls under tariff heading 07032000, covering fresh or chilled alliaceous vegetables, including garlic in various prepared forms such as peeled or chopped. The absence of evidence to show the product is preserved otherwise excluded it from heading 20055900. Consequently, the product is classified under HSN 07032000, and the applicant is not liable to pay GST on the said goods.
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