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    <title>2020 (12) TMI 1297 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH</title>
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    <description>The Authority ruled that if the manufacturer of &quot;Namkeen&quot; voluntarily foregoes any actionable claim or enforcement right in respect of the brand name by fulfilling specified conditions, the applicable Central Tax and State Tax rate would be 2.5% each, totaling 5%. For the product &quot;Extruded raw stick,&quot; classified under Tariff Item 2106 90 99, which requires frying before consumption, the tax rate is 9% under both Central and State Tax, totaling 18%.</description>
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      <description>The Authority ruled that if the manufacturer of &quot;Namkeen&quot; voluntarily foregoes any actionable claim or enforcement right in respect of the brand name by fulfilling specified conditions, the applicable Central Tax and State Tax rate would be 2.5% each, totaling 5%. For the product &quot;Extruded raw stick,&quot; classified under Tariff Item 2106 90 99, which requires frying before consumption, the tax rate is 9% under both Central and State Tax, totaling 18%.</description>
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