https://www.taxtmi.com/caselaws?id=419538 The AAAR Kerala ruled that various food items including jackfruit chips, banana chips, potato chips, tapioca chips, and sharkara varatty are classifiable under HSN Code 2008 rather than 2106.90.99. The authority held that these products, despite undergoing frying and salting processes, retain their essential characteristics as fruits and vegetables. Similarly, roasted and salted groundnuts, cashew nuts and other seeds fall under heading 2008 as specifically covered items. The authority applied tariff interpretation rules, particularly Rule 3(a), determining that specific heading 2008 takes precedence over residuary heading 2106.90. All products under Chapter 2008 attract 12% GST rate. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419538 The AAAR Kerala ruled that various food items including jackfruit chips, banana chips, potato chips, tapioca chips, and sharkara varatty are classifiable under HSN Code 2008 rather than 2106.90.99. The authority held that these products, despite undergoing frying and salting processes, retain their essential characteristics as fruits and vegetables. Similarly, roasted and salted groundnuts, cashew nuts and other seeds fall under heading 2008 as specifically covered items. The authority applied tariff interpretation rules, particularly Rule 3(a), determining that specific heading 2008 takes precedence over residuary heading 2106.90. All products under Chapter 2008 attract 12% GST rate. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419538