2019 (11) TMI 109

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.... M/s. Fresh Products is a manufacture of traditional snacks from Kerala. The products are manufactured with ingredients such as Bananas, Potatoes, Tapioca, Nuts, Dhal, Sugar, Chillies, Spices, Wheat, Rice, Ghee, Coconut oil etc. Applicant requested advance ruling on the following: GST rate for Peanut Candy; Gingelly Candy; Uniappam; Neyyappam; Kinnathappam; Kalathappam; Rice Ball (ariyund....

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....t oil 7 Rice Bali (ariyunda) Rice flour, jaggery, ghee, cardamom powder 8 Achappam Rice flour; whole wheat flour, coconut oil, sugar, salt 9 Kuzhalappam Rice flour; gingelly seed, salt, coconut oil 10 Madakku Refined wheat flour, palmolien, sugar, salt 11 Pottiappam defined wheat flour; palmolien, gigelly seed, cumin seed, salt 12 Thatta / thattav....

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....kku etc are savouries having a salty or spicy flavour rather than a sweet one. Hence these items comes under the category of "namkeens" with HSN 2106 90? Therefore if the items are sold under trade / brand name, it will covered under Schedule II of Sl.No.46 and otherwise 101A of the 1st Schedule, The Baked Chips are come under HSN 2008 19 40 "other roasted and fried vegetable products" In vi....