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2019 (11) TMI 109

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..... eetmeats 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. - KER/53/2019 - - - Dated:- 21-6-2019 - SHRI. S. ANILKUMAR, IRS SHRI. B.S. THYAGARAJABABU B.SC, LL.M MEMBER Authorized Representative: Mr. Biju Prem Shankar The applicant M/s. Fresh Products is a ma .....

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..... ; jaggery, shallots, coconut oil 7 Rice Bali (ariyunda) Rice flour, jaggery, ghee, cardamom powder 8 Achappam Rice flour; whole wheat flour, coconut oil, sugar, salt 9 Kuzhalappam Rice flour; gingelly seed, salt, coconut oil 10 Madakku Refined wheat flour, palmolien, sugar, salt 11 Pottiappam defined wheat flour; palmolien, gigelly seed, cumin seed, salt 12 Thatta / thattavada Refi .....

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..... T vide Entry No.92 of 1st Schedule (Notification No.1/2017/CT (Rate) dtd.28-06-2017 SRO.No.360/2017 DTD.30-06-2017). 02) Uniappam, Neyyappam, Kinnathappam, Kalathappam, Rice Ball (ariyunda) and Avil Vllayichathu are taxable at the rate of 5% GST vide Entry No. 101 of the 1st Schedule (Notification No.1/2017/CT(Rate) dtd.28-06-2017 SRO, No.360/2017 DTD.30-06-2017). 03) Achappam, Kuzhalappam, Madakku, Pottiappam, Thatta / Thattavada and Murakku are taxable at the rate of 12% GST if sold at brand / trade name vide Entry 46 of the 2nd Schedule. If these items are sold in unit container without brand name or with a brand name on which any actionable claim or enforceable rights in respect of such brand name has voluntarily forgone a .....

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