‘Maida Vadam/Papad’ is classified under Heading No. 1905 05 40, exempt from GST
Authority for Advance Rulings, Tamil Nadu, Subramani Sumathi, In re-  104 taxmann.com 197 (AAR – TAMILNADU)
The applicant is engaged in the manufacture of ‘maida vadam/papad’.It has sought advance ruling to determine GST rate and HSN Code of such papad.
The Authority for Advance Rulings, Tamil Nadu observed that the applicant only supplies the dried/semi-cooked version of papads. Chapter 21 of the Customs Tariff Act, 1975 only covers edible preparations and namkeens which are ready to eat. However, in the instant case, papads become edible to eat only after frying in oil which is done by the ultimate consumer. Hence, they are not covered under Chapter 21.Papads are preparations of various flours which are dried in the sun or made by machinery on a commercial scale. Papad supplied by the applicant is specified under Heading No. 1905 05 40.
The Authority for Advance Ruling held that the applicant’s product ‘maida vadam/papad’ is classified under Heading No. 1905 05 40 and is exempt from GST