Are jackfruit and banana chips sold without brand name classifiable as namkeens under the CGST Act?

Last updated: 18 August 2021

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Quick Summary

This advance ruling considers whether unbranded jackfruit chips and banana chips fall under the classification of 'namkeens' for Goods and Services Tax (GST) purposes. The Authority for Advance Ruling examined the nature of these products to determine their correct tax classification under the CGST Act.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Shri Swaminathan M/s Banana Chips and And Halwa Merchant is engaged in supply of goods such as banana chips , halwa and others without brand name.

Citation :
Are jackfruit and banana chips sold without brand name classifiable as namkeens under the CGST Act?

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

Please find attached the enclosed file for the full judgement

FAQ :

The ruling addresses whether unbranded jackfruit and banana chips can be classified as 'namkeens' under the CGST Act.

The ruling was issued by the Kerala Authority for Advance Ruling, Goods and Services Tax Department.

The ruling specifically considers products sold 'without brand name', implying the lack of branding is a factor in the classification.

'Namkeen' is a classification used under the CGST Act, likely referring to savoury snacks, and its applicability to these specific chips is being determined.