https://www.taxtmi.com/caselaws?id=415399 Fried papad of different shapes and sizes was treated as papad for tariff classification because ingredients, manufacturing process, use and market identity were decisive, and shape alone was not controlling. Applying the common parlance test and the principle that a specific heading prevails over a residuary heading, the product was classified under Tariff Item 1905 90 40 rather than 2106 90 99. However, the exemption in Entry 96 of Notification No. 02/2017-Central Tax (Rate) was limited to papad in ready-to-cook form, so ready-to-eat fried, masala-coated papad did not qualify for exemption and attracted GST at 18%. en-us Tue, 02 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415399 Fried papad of different shapes and sizes was treated as papad for tariff classification because ingredients, manufacturing process, use and market identity were decisive, and shape alone was not controlling. Applying the common parlance test and the principle that a specific heading prevails over a residuary heading, the product was classified under Tariff Item 1905 90 40 rather than 2106 90 99. However, the exemption in Entry 96 of Notification No. 02/2017-Central Tax (Rate) was limited to papad in ready-to-cook form, so ready-to-eat fried, masala-coated papad did not qualify for exemption and attracted GST at 18%. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415399