https://www.taxtmi.com/caselaws?id=391654 The case involved the classification of unbranded mixtures of flour of pulses and grams under HSN Codes 1106 and 1102 for GST purposes. The applicant argued for exemption under these codes, while the Central Authority contended that the blending constituted "Preparation of flour" under HSN 1901 taxable at 18%. The mixtures provided by the applicant were classified under specific tariff headings, primarily CTH 1102 and CTH 1106, with different GST rates applicable based on whether they were sold with or without a registered brand name. en-us Mon, 23 Dec 2019 00:00:00 +0530 Tue, 27 Oct 2020 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391654 The case involved the classification of unbranded mixtures of flour of pulses and grams under HSN Codes 1106 and 1102 for GST purposes. The applicant argued for exemption under these codes, while the Central Authority contended that the blending constituted "Preparation of flour" under HSN 1901 taxable at 18%. The mixtures provided by the applicant were classified under specific tariff headings, primarily CTH 1102 and CTH 1106, with different GST rates applicable based on whether they were sold with or without a registered brand name. Case-Laws GST Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391654