https://www.taxtmi.com/caselaws?id=449910 The AAAR, Andhra Pradesh classified appellant's product "Crackle" containing sugar (68-72%), cashew nuts (28-30%), butter, and glucose as Sugar Boiled Confectionery under SI. No. 32AA of Schedule-II, Notification No. 1/2017-Central Tax (Rate), attracting 12% GST. The authority set aside a previous AAR ruling that restricted classification based on immediate consumption criteria, finding this interpretation flawed as it would inconsistently apply to all Chapter 1704 products across different schedules. The classification was based on ingredient composition and manufacturing process submissions by the appellant. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449910 The AAAR, Andhra Pradesh classified appellant's product "Crackle" containing sugar (68-72%), cashew nuts (28-30%), butter, and glucose as Sugar Boiled Confectionery under SI. No. 32AA of Schedule-II, Notification No. 1/2017-Central Tax (Rate), attracting 12% GST. The authority set aside a previous AAR ruling that restricted classification based on immediate consumption criteria, finding this interpretation flawed as it would inconsistently apply to all Chapter 1704 products across different schedules. The classification was based on ingredient composition and manufacturing process submissions by the appellant. Case-Laws GST Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449910