Garlic peeled, chopped, and packed classified under HSN 07032000; no GST liability as per Section 97(2)(a) CGST Act
Case-Laws
GST
The AAR declined to rule on whether peeling, chopping, and packing garlic constitutes manufacturing, as this issue is not within its jurisdiction under section 97(2)(a) CGST Act, 2017. However, it held that peeled, chopped, and packed garlic falls under tariff heading 07032000, covering fresh or chilled alliaceous vegetables, including garlic in various prepa
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