https://www.taxtmi.com/caselaws?id=420007 The AAAR Kerala ruled that various food products including jackfruit chips, banana chips, potato chips, tapioca chips, and roasted/salted nuts are classifiable under Chapter 2008 of the Customs Tariff Act rather than the residuary heading 2106.90. The authority held that these products, despite undergoing processes like frying and salting, retain their essential character as fruits, vegetables, or nuts. Specific tariff headings under Chapter 2008 take precedence over residuary classifications. Consequently, all products falling under Chapter 2008 attract GST at 12% rate instead of higher rates under other classifications. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420007 The AAAR Kerala ruled that various food products including jackfruit chips, banana chips, potato chips, tapioca chips, and roasted/salted nuts are classifiable under Chapter 2008 of the Customs Tariff Act rather than the residuary heading 2106.90. The authority held that these products, despite undergoing processes like frying and salting, retain their essential character as fruits, vegetables, or nuts. Specific tariff headings under Chapter 2008 take precedence over residuary classifications. Consequently, all products falling under Chapter 2008 attract GST at 12% rate instead of higher rates under other classifications. Case-Laws GST Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420007