Classification of goods - rate of tax - Nizam Pakku - it is seen ...

Nizam Pakku classified as Betel Nut by Customs; Judicial decisions confirm 5% tax rate applies.

March 12, 2021

Case Laws GST AAAR

Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the Customs. Considering this and going by the decisions of the judicial fora cited by the appellant as mentioned in para 4 supra to claim the terms ‘betel nut’ and ‘areca nut’ are the same and used interchangeably, we hold that the applicable tax rate for the product is @ 5% only - AAAR

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Classification of goods - rate of tax - Nizam Pakku - it is seen ...

Nizam Pakku classified as Betel Nut by Customs; Judicial decisions confirm 5% tax rate applies.

March 12, 2021

Case Laws GST AAAR

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