Banana Chips, Jackfruit Chips, Tapioca Chips and Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under Customs Tariff Heading 2008.19.40
Authority for Advance Ruling —Classification and Taxability on supply of banana chips, jackfruit chips etc. – The applicant is in the process of setting up a unit to carry on the business as manufacturer of banana chips, jack fruit chips, jaggery coated banana chips, masala kadala (masala coated fried groundnut). They intend to use the brand name “AYYAPPA” without taking registration of the brand under the Trade Marks Act, 1999. The applicant sought an advance ruling as to what is the rate of tax and classification applicable to the supply of banana chips, jackfruit chips, tapioca chips and jaggery coated banana chips that is sarkaraupperi, in Malayalam (all without registration of brand name), under the Act.
Held that:- The Hon’ble Authority for Advance Ruling held that Banana Chips, Jackfruit Chips, Tapioca Chips and Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at Sl No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.
Banana Chips, Jackfruit Chips, Tapioca Chips and Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under Customs Tariff Heading 2008.19.40
Authority for Advance Ruling —Classification and Taxability on supply of banana chips, jackfruit chips etc. – The applicant is in the process of setting up a unit to carry on the business as manufacturer of banana chips, jack fruit chips, jaggery coated banana chips, masala kadala (masala coated fried groundnut). They intend to use the brand name “AYYAPPA” without taking registration of the brand under the Trade Marks Act, 1999. The applicant sought an advance ruling as to what is the rate of tax and classification applicable to the supply of banana chips, jackfruit chips, tapioca chips and jaggery coated banana chips that is sarkaraupperi, in Malayalam (all without registration of brand name), under the Act.
Held that:- The Hon’ble Authority for Advance Ruling held that Banana Chips, Jackfruit Chips, Tapioca Chips and Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under CTH 2008.19.40 and is liable to GST at the rate of 12% as per Entry at Sl No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.