Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST
Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST Issue Whether peeled and chopped garlic subjected to automated cleaning, peeling, and chopping processes falls under HSN 0703 (exempt fresh vegetables) or HSN 2005 (prepared/preserved vegetables). Whether a question regarding whether a process amounts to “manufacture” is maintainable before the Authority for… Read More »