https://www.taxtmi.com/caselaws?id=302574 Papad classification under GST turns on common parlance, trade understanding, ingredients, manufacturing process and end use when the term is not defined in the statute. A flour-based product formed in different shapes and sizes, and intended to be roasted or fried before consumption, may still answer the commercial description of papad even if marketed as fryums. Shape alone is not decisive, and the specific heading for papad prevails over a residuary edible-preparation heading. On that basis, the product falls under Tariff Item 1905 90 40 and qualifies for nil GST under the relevant exemption entry. en-us Mon, 28 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302574 Papad classification under GST turns on common parlance, trade understanding, ingredients, manufacturing process and end use when the term is not defined in the statute. A flour-based product formed in different shapes and sizes, and intended to be roasted or fried before consumption, may still answer the commercial description of papad even if marketed as fryums. Shape alone is not decisive, and the specific heading for papad prevails over a residuary edible-preparation heading. On that basis, the product falls under Tariff Item 1905 90 40 and qualifies for nil GST under the relevant exemption entry. Case-Laws GST Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302574