AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST

Tamil Nadu AAR holds that ‘Nizam Pakku’ traded by Applicant is classifiable under Chapter 08028090 of the Customs Tariff Act and is taxable under GST @12% as per SI no. 15 under Notification no. 01/2017-Central Tax dated June 28, 2017; Notes that (i) the Applicant is a proprietary concern engaged in trading of Betel Nut, under the name ‘Nizam Pakku’, which is sold by a manufacturer exclusively to the Applicant, and (ii) the process of manufacture involves breaking the...