The product “fried - different shapes and sizes Papad” is classified under HSN 19059040 and chargeable to 18% GST
Classification of goods— The present appeal has been filed against the Advance Ruling order.
The appellant has submitted that they are engaged in the business of manufacturing and supply of Fryums and different type of Namkeen/Farsan. Fryums are “Papad” of different shapes and sizes in ready to eat form.
The main issue here is to decide the classification of the different shapes and sizes of PAPAD and applicable rate of Goods and Service Tax of the product.
The product ‘different shapes and sizes Papad’ involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975. As this authority has already held that the product in question is classifiable under CTH No. 1905 of the Customs Tariff Act, 1975, the said CTH No. 1905 is covered under entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 and accordingly chargeable to 18%.
Held that— The product “fried - different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18%
The product “fried - different shapes and sizes Papad” is classified under HSN 19059040 and chargeable to 18% GST
Classification of goods— The present appeal has been filed against the Advance Ruling order.
The appellant has submitted that they are engaged in the business of manufacturing and supply of Fryums and different type of Namkeen/Farsan. Fryums are “Papad” of different shapes and sizes in ready to eat form.
The main issue here is to decide the classification of the different shapes and sizes of PAPAD and applicable rate of Goods and Service Tax of the product.
The product ‘different shapes and sizes Papad’ involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975. As this authority has already held that the product in question is classifiable under CTH No. 1905 of the Customs Tariff Act, 1975, the said CTH No. 1905 is covered under entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017 and accordingly chargeable to 18%.
Held that— The product “fried - different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18%