Hi all,
In the advance ruling of 'M/s Jay Khodiyar Agency' order dated 30/07/2020,
the applicant has mentioned his product as 'Un-fried Papad of different shapes and sizes' throughout the application but the AAR considered them as 'Un-fried Fryums' and not Papad in their ruling.
My questions are,
1) Was the product actually Fryums or has the AAR mistakenly considered Papads as fryums?
2) If differently shaped Papads are considered as Fryums, then would round papads only qualify for exemption?
Thanks in advance.
It depends on the ingredients which is being used to make the papad. That defines as to what it actually is.
Shapes do not administer change of nature of item.
CAclubindia
