https://www.taxtmi.com/caselaws?id=391364 The case involved the classification of Fried Fryums under the GST regime. The applicant argued for classification as "Papad" under tariff item 1905 90 40, but the Advance Ruling Authority (ARA) determined that Fried Fryums should be classified under Tariff Item 2106 90 99, attracting an 18% GST rate. The ruling clarified that Fried Fryums are distinct from Papad based on statutory interpretation and judicial precedents, ensuring alignment with legal principles and common understanding. en-us Thu, 28 Nov 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391364 The case involved the classification of Fried Fryums under the GST regime. The applicant argued for classification as "Papad" under tariff item 1905 90 40, but the Advance Ruling Authority (ARA) determined that Fried Fryums should be classified under Tariff Item 2106 90 99, attracting an 18% GST rate. The ruling clarified that Fried Fryums are distinct from Papad based on statutory interpretation and judicial precedents, ensuring alignment with legal principles and common understanding. Case-Laws GST Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391364