Classification of mouth fresheners and edible preparations under HSN 2106 depends on composition, trade parlance, and notified GST rate.

Products such as Paan Kapsul variants were classified under HSN 2106 90 30 because their composition, with raw supari and menthol and without lime, katha or tobacco, brought them within the Chapter 21 notes for betel nut preparations and the common trade understanding of mouth fresheners. ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GoGas Candy were classified under HSN 2106 90 99 as food preparations not elsewhere specified, based on trade parlance and their marketing as digestive preparations or after-mints. Goods under HSN 2106, other than pan masala, attract GST at 5% under the notified rate.

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Issues: (i) Whether Paan Kapsul - Silver Coated, Paan Kapsul - Regular and Paan Kapsul - Rose are classifiable under HSN 2106 90 30; (ii) Whether ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GoGas Candy are classifiable under HSN 2106 90 99 and whether the products attract GST at 5%.

Issue (i): Whether Paan Kapsul - Silver Coated, Paan Kapsul - Regular and Paan Kapsul - Rose are classifiable under HSN 2106 90 30.

Analysis: The products in this category were found to be manufactured by mixing ingredients and packing them in edible capsules. The presence of raw supari and menthol, without lime, katha or tobacco, brought them within the supplementary notes to Chapter 21 dealing with betel nut product known as supari. The classification was determined by the popular and commercial understanding of the goods, and the products were treated as mouth fresheners falling within the relevant heading for food preparations.

Conclusion: The products are classifiable under HSN 2106 90 30, in favour of the assessee.

Issue (ii): Whether ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GoGas Candy are classifiable under HSN 2106 90 99 and whether the products attract GST at 5%.

Analysis: These goods were found to be only packed or repacked products, commonly understood and marketed as digestive preparations or after-mints. Applying trade parlance and common parlance, and following the approach that similar products were earlier treated as edible preparations, they were held to fall under HSN 2106 90 99 as food preparations not elsewhere specified or included. The rate was then determined by reference to Serial No. 145 of Schedule-I of Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025, which prescribes 5% GST for goods falling under HSN 2106 other than pan masala.

Conclusion: The products are classifiable under HSN 2106 90 99 and attract GST at 5%, in favour of the assessee.

Final Conclusion: The applicant's products were classified under HSN 2106 in two sub-classifications according to their composition and process, and the applicable GST rate was fixed at 5% for all the products in question.

Ratio Decidendi: Classification of food and mouth-freshener products turns on their composition, manufacturing process and common or trade understanding, and goods falling within HSN 2106 are chargeable at the notified rate applicable to that heading.

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