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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Classification of goods - supply of frozen food - Since the ...

Case Laws     GST

February 25, 2023

Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under explanation 5(b) which is preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption. Thus the food products manufactured by the applicant are covered under tariff heading 2106 and hence exigible to GST at 18% - AAR

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