The Banana Chips, Sharkara Varatty, salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 20081940 and liable to tax @12%.
Authority for Advance Ruling — Taxability on supply of salted as well as Masala chips – The applicant intends to engage in the manufacture and supply of salted as well as masala chips made from tapioca and potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. The applicant sought an advance ruling as to whether Jack fruit chips and Banana chips (salted and masala varieties) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99; whether Sharkarai Varatty sold without BRAND NAME is classifiable as SWEET MEAT and are covered by HSN Code 2106.90.99; whether roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99; whether salted and masala chips of potato and tapioca are classifiable as namkeens and when sold without a brand name can they be classified under HSN 2106.90.99.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Jack fruit chips and Banana chips (salted and masala varieties), Sharkara Varatty, salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and are liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and are liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.
The Banana Chips, Sharkara Varatty, salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 20081940 and liable to tax @12%.
Authority for Advance Ruling — Taxability on supply of salted as well as Masala chips – The applicant intends to engage in the manufacture and supply of salted as well as masala chips made from tapioca and potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. The applicant sought an advance ruling as to whether Jack fruit chips and Banana chips (salted and masala varieties) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99; whether Sharkarai Varatty sold without BRAND NAME is classifiable as SWEET MEAT and are covered by HSN Code 2106.90.99; whether roasted and salted / salted / roasted preparations such as of ground nuts, cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99; whether salted and masala chips of potato and tapioca are classifiable as namkeens and when sold without a brand name can they be classified under HSN 2106.90.99.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Jack fruit chips and Banana chips (salted and masala varieties), Sharkara Varatty, salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and are liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017. Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under Customs Tariff Heading 2008.19.20 and are liable to GST at the rate of 12% as per Entry at SI No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.