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    <title>2021 (1) TMI 563 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The Authority for Advance Ruling (AAR) determined that &quot;Fried Fryums&quot; cannot be classified as &quot;Papad&quot; under Tariff Item 1905 90 40 but fall under Tariff Item 2106 90 99. Therefore, the applicable GST rate for &quot;Fried Fryums&quot; is 18% (9% CGST + 9% GGST or 18% IGST) as per Notification No. 1/2017-Central Tax (Rate). This ruling aligns with similar decisions by other state Advance Authorities, confirming the classification and tax rate for &quot;Fried Fryums.&quot;</description>
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      <description>The Authority for Advance Ruling (AAR) determined that &quot;Fried Fryums&quot; cannot be classified as &quot;Papad&quot; under Tariff Item 1905 90 40 but fall under Tariff Item 2106 90 99. Therefore, the applicable GST rate for &quot;Fried Fryums&quot; is 18% (9% CGST + 9% GGST or 18% IGST) as per Notification No. 1/2017-Central Tax (Rate). This ruling aligns with similar decisions by other state Advance Authorities, confirming the classification and tax rate for &quot;Fried Fryums.&quot;</description>
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