The product “fried - different shapes and sizes Papad” classified under HSN 19059040 and taxable @18%.
Classification of goods— The present appeal has been filed against the advance ruling order.
The main issue here is to decide the classification of the different shapes and sizes of PAPAD and applicable rate of Goods and Service Tax of the product.
Gujarat Authority of Advance Ruling in their ruling has ruled that the product in question ‘different shapes and size Papad’ merit classification under CTH No. 21069099 of Customs Tariff Act, 1975 on the grounds that PAPAD is a thing entirely different and distinct from FRYUMS.
Entry No. 96 of the Notification No. 02/2017-CT (Rate) dated 28.06.2017 covers only such type of Papad products which are supplied in ready to cook condition because such type of un-cooked Papad cannot be served for consumption without applying the process either of “Roasting” or “Frying”. Whereas the appellant’s product is different shapes and sizes of Papad are available in ready to eat i.e. “fried Fryums” with masala, packed in small packet and do not require any further process of “Roasted” or “Frying” because these are already fried with masala and can be served for consumption immediately. Therefore, the appellant’s product i.e. different shapes and sizes Papad in ready to eat form do not fall under the said entry.
Held that— The product in question is classifiable under CTH No. 1905 of the Customs Tariff Act, 1975, the said CTH No. 1905 is covered under entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 and accordingly chargeable to 18% .
The product “fried - different shapes and sizes Papad” classified under HSN 19059040 and taxable @18%.
Classification of goods— The present appeal has been filed against the advance ruling order.
The main issue here is to decide the classification of the different shapes and sizes of PAPAD and applicable rate of Goods and Service Tax of the product.
Gujarat Authority of Advance Ruling in their ruling has ruled that the product in question ‘different shapes and size Papad’ merit classification under CTH No. 21069099 of Customs Tariff Act, 1975 on the grounds that PAPAD is a thing entirely different and distinct from FRYUMS.
Entry No. 96 of the Notification No. 02/2017-CT (Rate) dated 28.06.2017 covers only such type of Papad products which are supplied in ready to cook condition because such type of un-cooked Papad cannot be served for consumption without applying the process either of “Roasting” or “Frying”. Whereas the appellant’s product is different shapes and sizes of Papad are available in ready to eat i.e. “fried Fryums” with masala, packed in small packet and do not require any further process of “Roasted” or “Frying” because these are already fried with masala and can be served for consumption immediately. Therefore, the appellant’s product i.e. different shapes and sizes Papad in ready to eat form do not fall under the said entry.
Held that— The product in question is classifiable under CTH No. 1905 of the Customs Tariff Act, 1975, the said CTH No. 1905 is covered under entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 and accordingly chargeable to 18% .