1905
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, 541[toasted bread and similar toasted products, 566[un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted]]]
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Notes:
As amended vide Notification No. 05/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read
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use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
Clarification
* Clarification regarding applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion. [ See para 2 of Circular No. 200/12/2023-GST Dated 01.08.2023 ]
* Clarification regarding classification and applicable GST rate on snack pellets manufactured through the process of extrusion (such as 'fryums'). [ See para 5 of Circular No. 189/01/2023-GST dated 13.01.2023 ]
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Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-1
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