AAR: Unprocessed/uncooked packaged food taxable as supply of goods at appropriate rates

Karnataka AAR holds the sale of packed items like packaged food items which cannot be consumed on 'as is' basis and needs further cooking operation and other unprocessed packaged food products sold as purchased, taxable at appropriate rates; States that the commodities of loose leaf masala tea, Assam Premium Tea, etc., supplied by the applicant are not articles of food/drinks but supplies of goods covered under Notification No. 1/2017-Central Tax (Rate) and Notification No. 2...