Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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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.
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.
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