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    <title>2018 (10) TMI 1312 - AUTHORITY FOR ADVANCE RULING, KERALA</title>
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    <description>The Appellate Authority for Advance Ruling ruled that Ada should be classified under HSN Code 1902 as &quot;Seviyan (Vermicelli)&quot; at 5% GST, aligning with the CGST Member&#039;s classification. The decision was based on the similarity between Ada and Vermicelli, following the General Rules of Interpretation and Supreme Court precedents on classification principles. This outcome provides clarity on the tax rate applicable to Ada under the GST Tariff.</description>
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      <description>The Appellate Authority for Advance Ruling ruled that Ada should be classified under HSN Code 1902 as &quot;Seviyan (Vermicelli)&quot; at 5% GST, aligning with the CGST Member&#039;s classification. The decision was based on the similarity between Ada and Vermicelli, following the General Rules of Interpretation and Supreme Court precedents on classification principles. This outcome provides clarity on the tax rate applicable to Ada under the GST Tariff.</description>
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