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    <title>2023 (1) TMI 496 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>Ready-to-eat savoury snacks such as potato chips, sev, chivda, bhujia, mamara, chana dal, gathiya and chevda mixture were treated as namkeens, mixtures, bhujia and similar edible preparations under tariff item 2106 90 99. Because they were supplied in predetermined-weight packs bearing the required legal metrology declarations, they were considered pre-packaged and labelled, so the concessional treatment for goods not so packaged did not apply and GST at 12% followed. Dry starch powder extracted from potatoes was separately held to fall under the specific starch heading 1108 13 00, and GST at 12% was applied on that basis.</description>
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      <description>Ready-to-eat savoury snacks such as potato chips, sev, chivda, bhujia, mamara, chana dal, gathiya and chevda mixture were treated as namkeens, mixtures, bhujia and similar edible preparations under tariff item 2106 90 99. Because they were supplied in predetermined-weight packs bearing the required legal metrology declarations, they were considered pre-packaged and labelled, so the concessional treatment for goods not so packaged did not apply and GST at 12% followed. Dry starch powder extracted from potatoes was separately held to fall under the specific starch heading 1108 13 00, and GST at 12% was applied on that basis.</description>
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