https://www.taxtmi.com/caselaws?id=409698 Classification of snack and chip products must follow the tariff heading, relevant chapter notes and general interpretative rules, and a residuary namkeen entry in Chapter 21 cannot be used where a specific heading applies. Jackfruit chips sold without brand name were treated as prepared fruit products under Heading 2008, not namkeens under HSN 2106.90.99, and the supplier's HSN 1903 classification was rejected. Roasted or salted preparations of ground nuts, cashew nuts and other seeds, as well as salted and masala potato and tapioca chips, were also held to fall under Heading 2008 rather than the namkeen entry, attracting GST at 12% under the relevant Schedule II entry. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409698 Classification of snack and chip products must follow the tariff heading, relevant chapter notes and general interpretative rules, and a residuary namkeen entry in Chapter 21 cannot be used where a specific heading applies. Jackfruit chips sold without brand name were treated as prepared fruit products under Heading 2008, not namkeens under HSN 2106.90.99, and the supplier's HSN 1903 classification was rejected. Roasted or salted preparations of ground nuts, cashew nuts and other seeds, as well as salted and masala potato and tapioca chips, were also held to fall under Heading 2008 rather than the namkeen entry, attracting GST at 12% under the relevant Schedule II entry. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409698