https://www.taxtmi.com/caselaws?id=796751 Papad Khar is classified by its composition and functional character, not by its use in manufacturing papad. As a mixture containing sodium carbonate and sodium bicarbonate, it is neither salt under heading 2501 nor yeast or prepared baking powder under heading 2102; it falls under sub-heading 28362090 as an inorganic carbonate/bicarbonate preparation and attracts GST at 18%. Exemption available to papad does not automatically extend to its ingredients. Inputs and finished goods require independent tariff classification and must separately satisfy the relevant exemption entry. Papad Khar therefore does not qualify for the claimed GST exemption. en-us Tue, 04 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796751 Papad Khar is classified by its composition and functional character, not by its use in manufacturing papad. As a mixture containing sodium carbonate and sodium bicarbonate, it is neither salt under heading 2501 nor yeast or prepared baking powder under heading 2102; it falls under sub-heading 28362090 as an inorganic carbonate/bicarbonate preparation and attracts GST at 18%. Exemption available to papad does not automatically extend to its ingredients. Inputs and finished goods require independent tariff classification and must separately satisfy the relevant exemption entry. Papad Khar therefore does not qualify for the claimed GST exemption. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796751