https://www.taxtmi.com/caselaws?id=419641 AAAR Kerala ruled that jackfruit chips, potato chips, tapioca chips, and roasted/salted nuts sold without brand names are classifiable under HSN Code 2008 rather than 2106.90.99. The authority held that these products retain their essential character as fruits/vegetables despite processing through frying and salting. Since Chapter 20 specifically covers preparations of vegetables and fruits, while Chapter 21 covers miscellaneous edible preparations, the specific heading 2008 prevails over the residuary heading 2106.90. All items attract 12% GST under Entry 40 of Schedule II. The supplier's classification under HSN 1903 was deemed incorrect. 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=419641 AAAR Kerala ruled that jackfruit chips, potato chips, tapioca chips, and roasted/salted nuts sold without brand names are classifiable under HSN Code 2008 rather than 2106.90.99. The authority held that these products retain their essential character as fruits/vegetables despite processing through frying and salting. Since Chapter 20 specifically covers preparations of vegetables and fruits, while Chapter 21 covers miscellaneous edible preparations, the specific heading 2008 prevails over the residuary heading 2106.90. All items attract 12% GST under Entry 40 of Schedule II. The supplier's classification under HSN 1903 was deemed incorrect. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419641