Court :
AAR Gujarat
Brief :
The AAR, Gujarat in the matter of M/s Prajapati Keval Dineshbhai [Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022] has held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined weights, will attract Goods and Services Tax ("GST") at 12% as per Sl. No. 46 of Schedule-II of Notification No. 01/2017 - Central Tax (Rate) dated June 28, 2017 ("the Goods Rate Notification"). Further held that, the supply of dry potato starch powder as a bye product has a specific entry and is classified under Sl. No. 18 of Schedule-II of the Goods Rate Notification, attracting GST rate of 12%.
Citation :
Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022
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