Masala paan comprises multiple equally necessary ingredients, so...

Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a miscellaneous edible preparation. The consequence is classification under HSN heading for miscellaneous edible preparations and taxation at 18% under the applicable GST schedule entry.