Withdrawal of advance ruling application— In the instant case, the applicant is a partnership firm engaged in manufacturing of papad of different sizes and shapes depending upon the market demand. Papad is a crunchy snack which is mostly consumed by children of rural areas.

The item manufactured is a raw pellet which is neither cooked nor ready to eat but can be stored for long duration and the same is not ready for consumption until the same is fried or cooked.

QUESTION RAISED BEFORE THE AUTHORITY —

Under which tariff heading, papad of different size and shapes manufactured and supplied by the lirm would attract cgst and sgst?

Held that— In light of the application for the withdrawal of the application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the issue for which advance ruling was sought for.