https://www.taxtmi.com/caselaws?id=434509 Frozen ready-to-eat and ready-to-cook food products that require further processing such as thawing, cooking, heating, portioning or repacking were held classifiable under Heading 2106 as preparations for human consumption after processing. Applying the tariff classification framework under the GST rate notification, the authority treated the goods as food preparations covered by Entry No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate). The products were therefore liable to GST at 18%. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434509 Frozen ready-to-eat and ready-to-cook food products that require further processing such as thawing, cooking, heating, portioning or repacking were held classifiable under Heading 2106 as preparations for human consumption after processing. Applying the tariff classification framework under the GST rate notification, the authority treated the goods as food preparations covered by Entry No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate). The products were therefore liable to GST at 18%. Case-Laws GST Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434509