https://www.taxtmi.com/caselaws?id=774314 The AAR Gujarat ruled that peeled, chopped and packed garlic falls under HSN 07032000 (fresh or chilled garlic) rather than 20055900. The Authority declined to determine whether the processing constitutes manufacture, stating this question falls outside their jurisdiction under section 97(2) of CGST Act. The explanatory notes for Chapter 07 specifically include peeled and chopped vegetables as remaining within the fresh category. Since the product classifies under HSN 07032000, no GST liability arises for the applicant. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774314 The AAR Gujarat ruled that peeled, chopped and packed garlic falls under HSN 07032000 (fresh or chilled garlic) rather than 20055900. The Authority declined to determine whether the processing constitutes manufacture, stating this question falls outside their jurisdiction under section 97(2) of CGST Act. The explanatory notes for Chapter 07 specifically include peeled and chopped vegetables as remaining within the fresh category. Since the product classifies under HSN 07032000, no GST liability arises for the applicant. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774314