The Kerala Authority of Advance Ruling (AAR) ruled that 12% GST on Chips, Sharkarai varatty, Roasted and Salted Cashew nuts and Namkeens. The applicant, K. Swaminathan, M/s. Banana Chips & Halwa Merchant is engaged in business as a supplier of goods such as Banana Chips, Jackfruit Chips, Sharkaraivaratty and Halwa without brand name.
Source Taxscan
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