Bun - exempt as bun is nothing but bread - HSN 1905
Rusk bread - taxable at 5% HSN 1905 40 00
Halwa, Ladu, Jilebi, Boli - taxable at 5% as these appears to be sweetmeats HSN 2106 90
Cake, buiscuits - taxable at 18% HSN 1905
Rice Muruk, Papadaboli Kuzhalappam, Pakkavada, Madhuraseva, Mixer, Banana chips - taxable at 12% under HSN 2106 90 as these appears to be pre-packaged and labelled.
Not sure about the product: Alboori.
Meaning of pre-packed and labelled: The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.
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Kolkata
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