AAR observed that halwa purchased from suppliers and marketed under a brand name could not be classified as "namkeens" despite being covered under the same HSN Code 2106 90.
In a recent ruling by the Kerala Authority for Advance Ruling (AAR), halwa purchased from a supplier, packed at the applicant’s facility, and marketed under a brand name was held not classifiable as “namkeens” under the GST framework. The ruling made it clear that such halwa, while falling under HSN Code 2106 90, is not…
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