https://www.taxtmi.com/caselaws?id=410915 Specific tariff entries prevail over the residuary namkeen heading: chips made from jackfruit, banana, potato, tapioca, chembu and pavakka sold without brand name are classified under Heading 2008.19.40 as prepared fruit and vegetable products, not under HSN 2106.90.99. Roasted, salted, or roasted-and-salted preparations of ground nuts, cashew nuts and other seeds also fall within the specific Chapter 20 headings for prepared nuts and seeds, rather than the general namkeen entry. The operative effect is GST at 12% under Sl. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate). en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410915 Specific tariff entries prevail over the residuary namkeen heading: chips made from jackfruit, banana, potato, tapioca, chembu and pavakka sold without brand name are classified under Heading 2008.19.40 as prepared fruit and vegetable products, not under HSN 2106.90.99. Roasted, salted, or roasted-and-salted preparations of ground nuts, cashew nuts and other seeds also fall within the specific Chapter 20 headings for prepared nuts and seeds, rather than the general namkeen entry. The operative effect is GST at 12% under Sl. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410915