https://www.taxtmi.com/caselaws?id=768571 AAR Tamil Nadu ruled that Maida Pappad, manufactured through sheeting dough and cutting with knife, constitutes un-cooked/un-fried snack pellets obtained through extrusion process. The product merits classification under chapter sub-heading 1905 90 30 of the Tariff and attracts 5% GST rate effective from 27.07.2023 onwards under entry S.No.99B of Schedule I to Notification No. 01/2017-CT (Rate). The authority distinguished this case from previous rulings, emphasizing that advance rulings depend on specific facts and circumstances of each case. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 07 Apr 2025 16:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768571 AAR Tamil Nadu ruled that Maida Pappad, manufactured through sheeting dough and cutting with knife, constitutes un-cooked/un-fried snack pellets obtained through extrusion process. The product merits classification under chapter sub-heading 1905 90 30 of the Tariff and attracts 5% GST rate effective from 27.07.2023 onwards under entry S.No.99B of Schedule I to Notification No. 01/2017-CT (Rate). The authority distinguished this case from previous rulings, emphasizing that advance rulings depend on specific facts and circumstances of each case. Case-Laws GST Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768571