The product “different shapes and sizes Papad” merit classification under Tariff heading 19059040 and chargeable to NIL rate of GST.
Classification of goods— The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it.
“Under which tariff Heading PAPAD of different shapes and sizes manufactured / supplied by the appellant would attract CGST and SGST”?
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—This authority modify the Advance Ruling of the Gujarat Authority for Advance Ruling and hold 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.
The product “different shapes and sizes Papad” merit classification under Tariff heading 19059040 and chargeable to NIL rate of GST.
Classification of goods— The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it.
“Under which tariff Heading PAPAD of different shapes and sizes manufactured / supplied by the appellant would attract CGST and SGST”?
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—This authority modify the Advance Ruling of the Gujarat Authority for Advance Ruling and hold 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.