https://www.taxtmi.com/caselaws?id=402956 Un-fried fryums of different shapes and sizes were held not to be "papad" in common parlance because the term is undefined in the tariff and GST notifications and must be understood as commercially used. The AAR distinguished precedents concerning papad from cases involving fryums, and treated Heading 1905 as a specific entry for papad, while Heading 2106 operated as the residuary heading for food preparations not elsewhere specified or included. On that basis, the product was classified under tariff item 2106 90 99 and not under tariff item 1905 90 40, with GST payable at the applicable rate. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402956 Un-fried fryums of different shapes and sizes were held not to be "papad" in common parlance because the term is undefined in the tariff and GST notifications and must be understood as commercially used. The AAR distinguished precedents concerning papad from cases involving fryums, and treated Heading 1905 as a specific entry for papad, while Heading 2106 operated as the residuary heading for food preparations not elsewhere specified or included. On that basis, the product was classified under tariff item 2106 90 99 and not under tariff item 1905 90 40, with GST payable at the applicable rate. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402956