https://www.taxtmi.com/caselaws?id=409640 Banana chips, jackfruit chips and tapioca chips were classified under Heading 2008 as prepared or preserved edible parts of plants, because that heading was more specific than the residuary Chapter 2106. Jaggery coated banana chips were also excluded from Chapter 2106 since jaggery was treated as commercially distinct from sugar and the product did not answer the description of sweetmeat. On that classification, all four products fell within the GST entry for Chapter 2008 and attracted GST at 12%. The presence of jaggery did not alter the tariff classification or the applicable rate. en-us Mon, 31 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409640 Banana chips, jackfruit chips and tapioca chips were classified under Heading 2008 as prepared or preserved edible parts of plants, because that heading was more specific than the residuary Chapter 2106. Jaggery coated banana chips were also excluded from Chapter 2106 since jaggery was treated as commercially distinct from sugar and the product did not answer the description of sweetmeat. On that classification, all four products fell within the GST entry for Chapter 2008 and attracted GST at 12%. The presence of jaggery did not alter the tariff classification or the applicable rate. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409640