https://www.taxtmi.com/highlights?id=55454 Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant. Therefore, following Rule 1 of General principles of Interpretation of the Tariff, the product merits classification under Chapter head 080280 and not under CTH 2106. - only those dried areca nut, not called as betel nut is subjected to 5% GST - The product in hand being betel nut, the applicable rate is 12% of GST - AAR en-us Mon, 09 Nov 2020 13:46:06 +0530 Mon, 09 Nov 2020 13:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55454 Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant. Therefore, following Rule 1 of General principles of Interpretation of the Tariff, the product merits classification under Chapter head 080280 and not under CTH 2106. - only those dried areca nut, not called as betel nut is subjected to 5% GST - The product in hand being betel nut, the applicable rate is 12% of GST - AAR Highlights GST Mon, 09 Nov 2020 13:46:06 +0530 https://www.taxtmi.com/highlights?id=55454