https://www.taxtmi.com/caselaws?id=798980 Papad Khar, manufactured from sodium chloride, sodium carbonate and sodium bicarbonate, is classified by its composition, manufacturing process and functional character under tariff item 28362090, rather than as salt under Heading 2501 or yeast or prepared baking powder under Heading 2102. It is treated as an inorganic carbonate preparation taxable at 18% GST under the applicable Schedule II entry. Exemption available to finished papad does not automatically extend to Papad Khar as an input or processing ingredient. Inputs and finished goods require independent tariff classification and tax treatment, and Papad Khar does not fall within the claimed exemption entries. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798980 Papad Khar, manufactured from sodium chloride, sodium carbonate and sodium bicarbonate, is classified by its composition, manufacturing process and functional character under tariff item 28362090, rather than as salt under Heading 2501 or yeast or prepared baking powder under Heading 2102. It is treated as an inorganic carbonate preparation taxable at 18% GST under the applicable Schedule II entry. Exemption available to finished papad does not automatically extend to Papad Khar as an input or processing ingredient. Inputs and finished goods require independent tariff classification and tax treatment, and Papad Khar does not fall within the claimed exemption entries. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798980