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    <description>The Authority for Advance Ruling (AAR) determined that &quot;Un-fried Fryums&quot; are not classifiable as &quot;Papad&quot; under Tariff Item 1905 90 40. Instead, they are classified under Tariff Item 2106 90 99 of the Customs Tariff Act, attracting a GST rate of 18% (CGST 9% + GGST 9% or IGST 18%).</description>
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