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SHREE SWAMINARAYAN FOODS PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Apoorva N Mehta
Res. Counsel
Na

Petitioner / Applicant

SHREE SWAMINARAYAN FOODS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/81/2020

Citation

2020(9) TAXREPLY 3757
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ORDER

BRIEF FACTS The applicant M/s. Shree Swaminarayan Foods pvt.ltd. located at Survey No.88, P2 Jasdan Rajkot Bhavnagar Highway, Gujarat-360060 are engaged in the manufacture and supply of Fryums and different types of Namkeen/Farsan. The applicant has stated that the aforesaid item prepared from maida is purchased as raw material from market which is in unfried form; that the same is first fried and thereafter various masala powders are applied and packed in small packets for being sold; that the aforesaid fryums are sold by the applicant in different shapes and sizes such as alphabets, rings, stars etc. According to the applicant, it is a settled legal position that Fryums are Pappad and since pappad is tax free/exempt as per tariff item 19059040, the Fryums manufactured and sold by the applicant would also be exempt from payment of any tax. The applicant has relied on the following judgements in support of their contention: (1) Determination Order dated 11.9.2007 passed by t....

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