Classification of goods— In the instant case, the  appellant is engaged in business as a supplier of Jackfruit Chips. Its sales are not under a brand name. The applicant purchase jackfruit chips from other registered persons making jackfruit chips. They levy tax @ 5% (CGST and SGST) under HSN code 1903.

The issue to be determined is the classification and rate of tax of Jackfruit Chips, Banana Chips, Tapoica Chips, Potato Chips, Chembu Chips, Pavakka Chips and roasted / salted / roasted and salted preparations of Ground nuts, Cashew nut and other seeds supplied or proposed to be supplied by the appellant.

Held that—

1. The Jackfruit Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% - CGST – 6% - SGST] as per Entry at Sl No. 40 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

2. the classification of Jackfruit Chips by my supplier under HSN code 1903 is not correct.

3. 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 is liable to GST at the rate of 12% [6% - CGST + 6% SGST] as per Entry at Sl. No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

4. The salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% - CGST + 6% - SGST] as per Entry at Sl. No. 40 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017.

In nut shell, the Advance Ruling stands upheld with aforesaid modification and consequently the appeal filed by the appellant is rejected.