Case of Perumal Vasudevan, AAR Tamil Nadu Ruling Dated 8th October 2025. AAR emphasized that the origin of the product as a residue of starch manufacture dictates its classification over its perceived commercial identity or historical tax treatment. It ruled that the applicant is required to classify its traded ‘Tapioca Flour’ or ‘Thippi’ under HSN 2303 1000 and discharge 5% GST on its supplies, mandating the company’s registration under the GST Act. As the said product is classified under 2303 1000, the exemption provided under Notification 02/2017 dated 28th June 2017 is not applicable to the applicant.