https://www.taxtmi.com/caselaws?id=400513 The product "Nizam Pakku" was classified under Chapter 0802 80 90 of the Customs Tariff, attracting 6% CGST and 6% SGST. The authority determined that the product retains the essential character of betel nut and should be classified under Chapter 8, not under Chapter 21. The applicable GST rate for "Nizam Pakku" was set at 6% CGST as per Notification 1/2017-Central Tax (Rate) and 6% SGST as per Notification No. II(2)/CTR/532(d-4)/2017. en-us Wed, 21 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400513 The product "Nizam Pakku" was classified under Chapter 0802 80 90 of the Customs Tariff, attracting 6% CGST and 6% SGST. The authority determined that the product retains the essential character of betel nut and should be classified under Chapter 8, not under Chapter 21. The applicable GST rate for "Nizam Pakku" was set at 6% CGST as per Notification 1/2017-Central Tax (Rate) and 6% SGST as per Notification No. II(2)/CTR/532(d-4)/2017. Case-Laws GST Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400513