https://www.taxtmi.com/caselaws?id=403002 The Authority for Advance Ruling (AAR) determined that the product of different shapes and sizes manufactured and supplied by the applicant is classified as "un-fried Fryums" under Tariff Item 2106 90 99 of the Customs Tariff Act, 1975. The applicable GST rate on the supply of such un-fried "Fryums" was ruled to be 18% (CGST 9% + GGST 9% or IGST 18%). This ruling was based on the distinction between "Papad" and "Fryums" in common parlance and the specific tariff headings applicable to each product. en-us Thu, 17 Sep 2020 00:00:00 +0530 Thu, 17 Feb 2022 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403002 The Authority for Advance Ruling (AAR) determined that the product of different shapes and sizes manufactured and supplied by the applicant is classified as "un-fried Fryums" under Tariff Item 2106 90 99 of the Customs Tariff Act, 1975. The applicable GST rate on the supply of such un-fried "Fryums" was ruled to be 18% (CGST 9% + GGST 9% or IGST 18%). This ruling was based on the distinction between "Papad" and "Fryums" in common parlance and the specific tariff headings applicable to each product. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403002