AAR, Maida Pappad (Uncooked Snack Pellets) taxable at 5% GST: Case of VK Samy Biscuits & Confectioneries, AAR Tamil Nadu Ruling Dated 20th March 2025. AAR ruled that the product, `Maida Pappad’ as referred to by the applicant in the instant case, are nothing but un.-cooked/un-fried snack pellets, obtained through the process of extrusion, and that the same is liable to tax at the rate of 5% under GST, with effect from 27.07.2023 onwards, in view of entry S.No.99B of Schedule I to Notification No.01/2017 (Rate) dated 28thJune 2017. (AAR Tamil Nadu Ruling dated 20/03/2025)