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GST - Highlights / Catch Notes

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Classification of goods - rate of tax - Puripapad - Unfried ...

Case Laws     GST

July 17, 2021

Classification of goods - rate of tax - Puripapad - Unfried papad - The goods are of different shapes and sizes but similar in respect of the ingredients, manufacturing process and use. Due to advancement of technology, papad does not limit to the same age old traditional round shaped papad but can be in any desired shape and size. - Further, at entry No. 96 of Notification the description goods is 'Papad, by whatever name it is known, except when served for consumption’. - The subject Goods are classified at HSN 19059040 - AAR

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