While the goods and services tax (GST) system classifies food items based on the harmonised system of nomenclature (HSN) codes, various disputes have arisen on the exact placement of these products for determining the tax rates applicable to them. Cheese balls, the latest item to enter this dispute, became the bone of contention between a company and the tax authorities.

       The dispute has been settled for now by the appellate authority for advance ruling in Uttar Pradesh. While the GST authorities and the Authority for Advance Ruling (AAR) in Uttar Pradesh kept the tax rate under 18 ...