https://www.taxtmi.com/caselaws?id=440598 Jaggery-based chikkies intended for direct consumption are treated as sugar confectionery when they do not contain cocoa, so sesame, amaranth, crushed peanut, spirulina and dry fruit chikkies fall under heading 1704. Chocolate peanut chikkies containing cocoa powder are excluded from that classification and are classified separately as sugar confectionery containing cocoa under heading 1806 90 20. The classification turns on the presence or absence of cocoa in the product, which also determines the applicable GST rate under the notified tariff entries. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440598 Jaggery-based chikkies intended for direct consumption are treated as sugar confectionery when they do not contain cocoa, so sesame, amaranth, crushed peanut, spirulina and dry fruit chikkies fall under heading 1704. Chocolate peanut chikkies containing cocoa powder are excluded from that classification and are classified separately as sugar confectionery containing cocoa under heading 1806 90 20. The classification turns on the presence or absence of cocoa in the product, which also determines the applicable GST rate under the notified tariff entries. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440598