Mfg of pan masala

[Mohit Upadhyay]

Dear sir/ madam hum pan masala manufacture plant lagana chahte hai. Please detail m btaiye ki registration and mfg ki machine lene ka kya procedure h....

[YAGAY and SUN]

Please check Issue Id: - 111414

[Ganeshan Kalyani]

Yes the issue id as suggested by M/s Yagay and Sun has detailed reply. Thanks.

[KASTURI SETHI]

 

Additional and latest information :Pan Masala falls under HSN 2106 90 20 and it is neither eligible for composition scheme nor for threshold exemption of ₹ 20 lakhs, it being a tobacco product. It is covered under Schedule-IV and attracts GST 28% (CGST-14% + SGST-14% and Compensation Cess 60%).

 

AI Summary

Tax treatment of pan masala: classified as a tobacco product and ineligible for composition or threshold exemption. Pan masala is classified under HSN 2106 90 20 as a tobacco product and is excluded from the composition scheme and threshold exemption. It falls under Schedule IV and is subject to GST with central and state components plus a compensation cess; the advisory addresses classification and tax treatment rather than registration procedures.