https://www.taxtmi.com/caselaws?id=431394 AAR Maharashtra ruled that Glaze Gels cannot be classified as sugar boiled confectionery under Schedule II, sl. no 32AA. The Authority determined that while the product is sugar confectionery, it differs from sugar boiled confectionery as it is semi-solid, sold exclusively to bakeries/cake manufacturers rather than end consumers, and used in cake-making processes. The product falls under Chapter 1704 9090 and Schedule III, sl. no 12, attracting 18% GST rate instead of the lower rate applicable to sugar boiled confectionery. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431394 AAR Maharashtra ruled that Glaze Gels cannot be classified as sugar boiled confectionery under Schedule II, sl. no 32AA. The Authority determined that while the product is sugar confectionery, it differs from sugar boiled confectionery as it is semi-solid, sold exclusively to bakeries/cake manufacturers rather than end consumers, and used in cake-making processes. The product falls under Chapter 1704 9090 and Schedule III, sl. no 12, attracting 18% GST rate instead of the lower rate applicable to sugar boiled confectionery. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431394