AAR: Parched/Puffed gram exempt from GST

AAR holds that parched/puffed gram called as fried gram sold by the applicant is exempt from GST if not branded and put up in unit container; Observes that no salt is used in the process and only dry heat to remove moisture and for softening and puffing and for removing the skin; Refers to Circular 113/32/2019 - GST dated October 11, 2019 which clarifies that leguminous vegetables subjected to mere heat treatment for removing moisture, or for softening or puffing or removing ...