Classification of goods— The present appeal has been filed against the Advance Ruling order.

The appellant in the ground of appeal has submitted that they are in the business of manufacturing and trading of “Papad” of different shapes and sizes. The Papad, turns out to be a papad when the dough is moulded and given the shape, usually a palm size round or may be smaller or bigger. 

The appellant has submitted that as per their understanding their product in question of different shapes and sizes papad that are in neither fully cooked nor ready to eat condition seems squarely eligible to be classified under Chapter Tariff Heading –1905 and covers under Entry number 96 of Notification No.2/2017 –Central Tax (Rate) Dt:- 28/06/2017 which exempts the supplies from the levy of tax.

The main issue here is to decide the classification of the appellant’s products termed as ‘different shapes and sizes of PAPAD’ and applicable rate of Goods and Services Tax of the said products.

Gujarat Authority of Advance Ruling in their ruling has ruled that the product in question ‘different shapes and size Papad’ merit classifiable under CTH No. 21069099 of Customs Tariff Act, 1975 on the grounds that PAPAD is a thing entirely different and distinct from FRYUMS.

Held that—The product “different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services Tax as per Sl. No. 96 of Notification No. 02/2017-CT (Rate) dated 28.06.2017 and Notification No. 02/2017-IGST (Rate) dated 28.06.2017.