AAR: Rules on taxability of confectionary products, sweets, namkeens

Kerala AAR holds that applicant's products ‘Peanut candy’ and ‘Gingelly candy’ being confectionery products made by heating a variety of sugars, are classifiable under HSN 1702 and would be subject to GST at 5% vide entry no. 101 of the 1st Schedule to Notification No. 01/2017-Central Tax (Rate); Further holds that Uniappam, Kinnathappam etc. being traditional sweet/ snack of Kerala are classifiable under ‘sweetmeats’ with HSN 2106 90 and thus would be subjec...