AAR : Maida Papad dried in Oven, edible after frying, not ‘namkeen’, exempt

Tamil Nadu AAR holds that ‘Maida vadam/ papad’ is classifiable under 1905 0540, thus exempt from CGST and SGST vide Sl.No. 96 of Notification No.2/2017 - Central Tax (Rate) as amended and Notification No II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No 63 dated 29.06.2017; Finds that Papad is specifically covered under 1905 05 40 and are preparations of various flours or lentils which are dried, traditionally in the sun or made by machinery in commercial scale; Observing that th...