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of Classification of goods - Prohance–D (Chocolate) - though Prohance-D is a specifically designed sugar free and low GI product but does not contain high amounts of dietary fibre and slow digestion agents, hence cannot be categorized as diabetic food - it is 'compound preparations for making non-alcoholic beverages' as it resultant in non-alcoholic beverage after mixing the powder with water or milk - GST @ 18%
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