https://www.taxtmi.com/caselaws?id=387860 GST classification of Kerala snack products turns on their essential character and the relevant HSN entry. Peanut Candy and Gingelly Candy are treated as sugar-based confectionery under HSN 1702 and attract 5% GST. Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vilayichathu are treated as sweetmeats under HSN 2106 90 and also attract 5% GST. Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta/Thattavada and Murukku are namkeens under HSN 2106 90, taxable at 12% when sold under a brand or trade name, and at 5% when sold without brand name or with waived actionable claim. Baked Chips are classified as roasted or fried vegetable products under HSN 2008 19 40 and attract 12% GST. en-us Fri, 21 Jun 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387860 GST classification of Kerala snack products turns on their essential character and the relevant HSN entry. Peanut Candy and Gingelly Candy are treated as sugar-based confectionery under HSN 1702 and attract 5% GST. Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vilayichathu are treated as sweetmeats under HSN 2106 90 and also attract 5% GST. Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta/Thattavada and Murukku are namkeens under HSN 2106 90, taxable at 12% when sold under a brand or trade name, and at 5% when sold without brand name or with waived actionable claim. Baked Chips are classified as roasted or fried vegetable products under HSN 2008 19 40 and attract 12% GST. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387860