https://www.taxtmi.com/caselaws?id=402774 The product "Un-fried Fryums" manufactured and supplied by the applicant is classified under Tariff Item 2106 90 99, attracting a GST rate of 18% (CGST 9% + GGST 9% or IGST 18%). This classification was determined by the Authority for Advance Ruling (AAR) based on the product's nature and common parlance understanding, distinguishing it from "Papad." The ruling aligns with the principles of statutory interpretation and existing judicial precedents, concluding that the product does not fall under the "Papad" classification specified under Tariff Item 1905 90 40. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402774 The product "Un-fried Fryums" manufactured and supplied by the applicant is classified under Tariff Item 2106 90 99, attracting a GST rate of 18% (CGST 9% + GGST 9% or IGST 18%). This classification was determined by the Authority for Advance Ruling (AAR) based on the product's nature and common parlance understanding, distinguishing it from "Papad." The ruling aligns with the principles of statutory interpretation and existing judicial precedents, concluding that the product does not fall under the "Papad" classification specified under Tariff Item 1905 90 40. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402774