2026-VIL-25-AAAR
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SGST AAAR

GST – Kerala AAAR - Classification of vegetable-based curry preparations - Whether ready-to-eat packaged vegetable curry preparations fall within the scope of Chapter 20 (preparations of vegetables, fruits, nuts) or Chapter 21 (edible preparations) – HELD - The products in question are ready-to-eat packaged food rather than mere prepared or preserved vegetables. The authority recognizes that while Chapter 20 relates to preparations of vegetables, fruits, and nuts, the nature of the final product as a complete edible curry preparation distinguishes it from the category of prepared or preserved vegetables envisaged under Chapter 20. The supplementary notes to Chapter 21 specifically contemplate preparations for use either directly or after processing such as cooking, dissolving, or boiling in water, milk, or other liquids for human consumption, thereby bringing these products squarely within heading 2106 which covers food preparations not elsewhere specified or included. Applying Rule 3(a) of the Rules for Interpretation of the Tariff, the authority determines that heading 2106 provides a more specific description of ready-to-eat packaged curries than heading 2005 - The classification of items under heading 21069099 is upheld.rnrnClassification of nut-based preparations - Whether a packaged ready-to-eat coconut-based preparation falls within Chapter 20 (preparations of fruits and nuts) or Chapter 21 (edible preparations) – HELD - While the product is indeed nut-based and may technically fall within the scope of Chapter 20 headings, the nature of the final product as a complete ready-to-eat packaged item distinguishes it from preparations contemplated under Chapter 20. The authority determines that a packaged ready-to-eat item more appropriately falls under Chapter 21, which covers edible preparations suitable for direct consumption or after minimal processing, rather than under Chapter 20 which covers the prepared or preserved state of raw ingredients - The classification of the item under heading 21069099 is upheld.
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