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2019 (11) TMI 109 - AAR - GSTRate of GST - Peanut Candy - Gingelly Candy - Uniappam - Neyyappam - Kinnathappam - Kalathappam - Rice Ball (ariyunda) - Achappam - Kuzhalappam - Madakku - Pottlappam - Thatta/Thottavada - Murukku - Avil Vdayichathu - Baked Chips - HELD THAT:- The Peanut candy and Gingelly candy are confectionery products made by heating a variety of sugars and thereby covered under HSN 1702. The Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vilayichathu are traditional sweet/snack of Kerala. It is deep fried fitters made with rice and jaggery: Hence these items comes under the category of “sweetmeats” with HSN 2106 90 covered under Entry 101 of 1st schedule. The Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta/Thattavada and Murukku etc are savouries having a salty or spicy flavour rather than a sweet one. Hence these items comes under the category of “namkeens” with HSN 2106 90? Therefore if the items are sold under trade / brand name, it will covered under Schedule II of Sl.No.46 and otherwise 101A of the 1st Schedule. The Baked Chips are come under HSN 2008 19 40 “other roasted and fried vegetable products.
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