Pre-mix Popcorn Maize Classified Under HSN Code CTH 20081990, Not CTH 2106, Altering GST Tax Rate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. - the product is question is covered under CTH 20081990 and not under CTH 2106 - AAR....