In the case of applicant M/s Agro Tech Foods Limited, the Telangana AAR ruled that ‘Ready to Eat' popcorn falls under tariff heading ‘1904’ as it is prepared by swelling the corn by a process of heating the same and attracts 9% SGST & CGST each.
sanjeev sabharwal
RULING BY AAR
Updated: Apr 6, 2022
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