Classification of services - rate of GST - Ready to Eat popcorn ...

RTE Popcorn Classified Under Tariff Head 1904, Subject to 18% GST as per Supreme Court Precedents.

March 31, 2022

Case Laws GST AAR

Classification of services - rate of GST - Ready to Eat popcorn sold in retail packages - when a specific entry is available for enumerating the commodity ‘RTE popcorn’ to relegate it to the orphanage of the residuary entry will be against the principle of classification as held by Hon’ble Apex Court in the above precedents. Hence RTE popcorn is classifiable under tariff head ‘1904’ - Liable to GST @18% - AAR

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Classification of services - rate of GST - Ready to Eat popcorn ...

RTE Popcorn Classified Under Tariff Head 1904, Subject to 18% GST as per Supreme Court Precedents.

March 31, 2022

Case Laws GST AAR

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