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        GST

        AAAR determined instant mix flours for traditional Indian snacks...

        Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2106 90 Despite Flour Being Key Component

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requirements disqualify products from Chapter 21 classification. When supplied with accompaniments (chutney powder, masala pack), these constitute mixed supplies rather than naturally bundled composite supplies. Essential character test under Rule 3(b) of GRI was found inapplicable as products are explicitly excluded from Chapter 11 classification based on their composition.
                                Note: It is a system-generated summary and is for quick reference only.
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