https://www.taxtmi.com/caselaws?id=413004 A food product commercially understood as papad remains classifiable under Tariff Item 1905 90 40 where its ingredients, manufacture, and consumption pattern match traditional papad. The authority applied common parlance and trade understanding because "papad" is not defined in the GST enactments, and held that variation in shape or size does not change the product's essential character. The residuary heading 2106 90 99 was displaced by the more specific entry, and the market description "fryums" was treated as a colloquial or brand name rather than a separate commercial identity. The product was therefore eligible for nil GST under the applicable exemption. en-us Mon, 28 Jun 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413004 A food product commercially understood as papad remains classifiable under Tariff Item 1905 90 40 where its ingredients, manufacture, and consumption pattern match traditional papad. The authority applied common parlance and trade understanding because "papad" is not defined in the GST enactments, and held that variation in shape or size does not change the product's essential character. The residuary heading 2106 90 99 was displaced by the more specific entry, and the market description "fryums" was treated as a colloquial or brand name rather than a separate commercial identity. The product was therefore eligible for nil GST under the applicable exemption. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413004