Classification of goods— The present appeal has been filed by M/s. Alisha foods against the order of Authority for Advance Ruling.

The Appellant has raised following questions for advance ruling—

What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as Fryums) manufactured by the applicant and thereafter sold and its HSN code?

What is the applicable rate of CGST payable on such “Papad and papad pipes of different shapes, sizes and varieties (commonly known as Fryums)?

Advance Ruling Authority, held that, the product 'fried Fryums' manufactured and supplied by M/s. Alisha foods (GSTIN 23ABBFA7513N1Z1) is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

Goods and Service Tax rate of 18% (CGST 9% + SGST 9% or IGST 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 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the SGST Act, 2017 or IGST Act, 2017.

Held that— (i) The product 'fried Fryums' manufactured and supplied by M/s. Alisha foods (GSTIN 23ABBFA7513N1Z1) is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.

(ii) Goods and Service Tax rate of 18% (CGST 9% SGST 9% or IGST 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 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the SGST Act, 2017 or IGST Act, 2017.