The Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under Customs Tariff Heading 20081940 and is liable to GST at the rate of 12%.
Authority for Advance Ruling — Taxability on supply of salted as well as Masala chips – The applicant is in business of supply of goods such as Jackfruit Chips and Banana chips without brand name. The applicant intends to deal in salted as well as Masala chips made from Tapioca, Potato, Chembu and Pavakka (Bittergourd). The applicant sought an advance ruling as to whether chips made from Jackfruit, Banana (both raw as well as ripe banana), Banana chips (masala), Potato, Tapioca, Chembu and Pavakka, and roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxed under Entry 101A of Schedule I of Central Tax (Rate) Notification 1/2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under CTH 2008.19.40 and are liable to GST at the rate of 12% as per Entry at Sl 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 Sl No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017
The Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under Customs Tariff Heading 20081940 and is liable to GST at the rate of 12%.
Authority for Advance Ruling — Taxability on supply of salted as well as Masala chips – The applicant is in business of supply of goods such as Jackfruit Chips and Banana chips without brand name. The applicant intends to deal in salted as well as Masala chips made from Tapioca, Potato, Chembu and Pavakka (Bittergourd). The applicant sought an advance ruling as to whether chips made from Jackfruit, Banana (both raw as well as ripe banana), Banana chips (masala), Potato, Tapioca, Chembu and Pavakka, and roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxed under Entry 101A of Schedule I of Central Tax (Rate) Notification 1/2017.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under CTH 2008.19.40 and are liable to GST at the rate of 12% as per Entry at Sl 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 Sl No. 40 of Schedule II of Notification No.01/2017 CTR dated 28.06.2017