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The Baked Chips are come under HSN 2008 19 40 “other roasted and fried vegetable products” and taxable @ 12%.

Rate of Tax — The applicant is a manufacture of traditional snacks from Kerala. Applicant sought advance ruling in respect of GST rate for Peanut Candy; Gingelly Candy; Uniappam; Neyyappam; Kinnathappam; Kalathappam; Rice Ball (ariyunda); Achappam; Kuzhalappam; Madakku; Pottlappam; Thatta/Thottavada; Murukku; Avil Vdayichathu; Baked Chips. The Authority ruled out that The Baked Chips are come under HSN 2008 19 40 ”other roasted and fried vegetable products“ and taxable @ 12%. — P.M. Sankaran, In Re… [2019] 13 TAXLOK.COM 095 (AAR-Kerala)

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