Fryums Classified as Papad, Subject to 18% GST Despite Non-Traditional Shapes, Rules AAAR Under Tariff 19059040.

Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured - The traditionally Papad has been prepared manually, in round shape. However, when ingredients and process are similar in case of PAPAD and impugned product, then the product in question is nothing but a kind of PAPAD irrespective of their shape and sizes. - The product ‘different shapes and sizes Papad’ involved in the present case merit classification under Tariff heading No. 19059040 - Chargeable to 18% rate of GST - AAAR .....

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