https://www.taxtmi.com/caselaws?id=373195 The Authority upheld the classification of the applicant's mouth freshener product under Chapter 2106 of the GST Tariff, attracting GST at 18%. The ruling emphasized consistency in classification under both pre-GST and GST regimes, noting no change in the product. The Authority found the applicant's claim of divergent practices by other manufacturers unsubstantiated and declared the product falls under 'Food preparations not elsewhere specified or included' in Chapter 2106. The ruling stands unless voided under GST Act provisions. en-us Tue, 23 Oct 2018 00:00:00 +0530 Thu, 06 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373195 The Authority upheld the classification of the applicant's mouth freshener product under Chapter 2106 of the GST Tariff, attracting GST at 18%. The ruling emphasized consistency in classification under both pre-GST and GST regimes, noting no change in the product. The Authority found the applicant's claim of divergent practices by other manufacturers unsubstantiated and declared the product falls under 'Food preparations not elsewhere specified or included' in Chapter 2106. The ruling stands unless voided under GST Act provisions. Case-Laws GST Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373195