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The product ‘Fried Fryums’ is classifiable under Tariff Item 2106 90 99 and rate of tax is 18%

Classification of goods— The applicant has asked the following question seeking Advance Ruling on the same: “Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?” Held that— The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). Goods and Services Tax rate of 18% is applicable to the product ‘Fried Fryums’ as per Sl. No. 23 of Schedule III of Notification No.1/2017-Central Tax (Rate), dated 28-6-2017