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J.K. SNACKS INDUSTRIES
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Ishwarkumar Ramjibhai Jivani
Res. Counsel
Na

Petitioner / Applicant

J.K. SNACKS INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/78/2020

Citation

2020(9) TAXREPLY 3760
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ORDER

M/s. J K Snacks Industries, Plot No.131-132, Sarthi Industrial Park, NH No.8, Sanki, Surat, Gujarat- 394315 (herein after referred to as the “applicant” for the sake of brevity) is a partnership firm and registered under GST Act, 2017- 24AAGFJ5770J1Z5 filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 2. The applicant is engaged in the business of manufacturing and marketing of “Papad” of different shapes and sizes. Papad is crunchy snack that is conceptualised as a product that is raw pellet yet semi-cooked/un-cooked which can be stored for a longer period and needs to be cooked first either by frying or roasting before consuming as and when required. 3. The Papad turns out to be a papad when the dough is moulded and given the shape, usually a palm size round or may be smaller or bigger. However,....

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