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    <title>2021 (1) TMI 593 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The Authority ruled that the product of different shapes and sizes manufactured by the applicant is classified as &quot;un-fried Fryums&quot; under Tariff Item 2106 90 99, not as &quot;Papad&quot; under Tariff Heading 1905. As a result, the applicable Goods and Services Tax rate of 18% (CGST 9% + SGST 9% or IGST 18%) is imposed on the product &quot;un-fried Fryums.&quot;</description>
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      <description>The Authority ruled that the product of different shapes and sizes manufactured by the applicant is classified as &quot;un-fried Fryums&quot; under Tariff Item 2106 90 99, not as &quot;Papad&quot; under Tariff Heading 1905. As a result, the applicable Goods and Services Tax rate of 18% (CGST 9% + SGST 9% or IGST 18%) is imposed on the product &quot;un-fried Fryums.&quot;</description>
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