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    <title>2021 (1) TMI 547 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The authority ruled that the product &quot;Un-fried Fryums&quot; manufactured by the applicant are not classifiable as &quot;Papad&quot; under Tariff Item 1905 90 40. Instead, they are classified under Tariff Item 2106 90 99, attracting an 18% GST rate (CGST 9% + GGST 9% or IGST 18%). The decision was based on the interpretation of the common parlance understanding of the term &quot;Papad&quot; and the application of the principle of ejusdem generis.</description>
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      <description>The authority ruled that the product &quot;Un-fried Fryums&quot; manufactured by the applicant are not classifiable as &quot;Papad&quot; under Tariff Item 1905 90 40. Instead, they are classified under Tariff Item 2106 90 99, attracting an 18% GST rate (CGST 9% + GGST 9% or IGST 18%). The decision was based on the interpretation of the common parlance understanding of the term &quot;Papad&quot; and the application of the principle of ejusdem generis.</description>
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