https://www.taxtmi.com/caselaws?id=415503 Fried papad products of different shapes and sizes were examined for classification under Tariff Item 1905 90 40 versus the residuary edible preparations heading. The term "papad" was treated as a common-parlance concept because GST law does not define it, and the shape of the product was not considered decisive. The specific tariff entry for papad was found to prevail over the residuary heading, but the exemption in Entry 96 of Notification No. 2/2017 applies only to papad requiring further roasting or frying. Ready-to-eat fried papad with masala was therefore outside the exemption and liable to GST at the notified rate. en-us Tue, 02 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415503 Fried papad products of different shapes and sizes were examined for classification under Tariff Item 1905 90 40 versus the residuary edible preparations heading. The term "papad" was treated as a common-parlance concept because GST law does not define it, and the shape of the product was not considered decisive. The specific tariff entry for papad was found to prevail over the residuary heading, but the exemption in Entry 96 of Notification No. 2/2017 applies only to papad requiring further roasting or frying. Ready-to-eat fried papad with masala was therefore outside the exemption and liable to GST at the notified rate. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415503