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Papad is papad, irrespective of size and shape, rules Gujarat AAR.
Jul 28, 2021

Papad appears to be flavour of the season for Gujarat’s Authority of Advance Rulings (GAAR) whose latest ruling said that exemption from Goods & Services (GST) holds for this wafer-like product even if there is change in shape and size.
With this, GAAR disposed of at least four applications during last one year on applicability of GST on papad/unfried-fryums. While in the first three applications-- filed by Piyush Jayantilal Dobaria and Swaminarayan Food (both Rajkot based) and Surat-based JK Food Industries -- GAAR ruled that unfried fryums (a product made with similar ingredients and process like papad but different in shape and size) will attract GST at the rate of 18 per cent, but in the fourth, pronounced earlier this month, it arrived at a conclusion for nil tax on papad of any shape and size. The fourth ruling is in line with Gujarat’s AAAR (Appellate Authority for Advance Ruling), pronounced last month, which overturned AAR’s ruling related with Dobaria.

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