https://www.taxtmi.com/caselaws?id=411260 The AAR Gujarat classified various instant flour mixes (Gota, Khaman, Dalwada, Dahiwada, Idli, Dhokla, Dhosa, Pizza, Methi Gota, and Handvo) under HSN 210690 at 18% GST rate. The authority held these products contain spices and additives beyond mere flour, making them food preparations rather than simple flour under Chapter 11.06. The products were deemed instant mix preparations requiring processing before consumption, thus falling under residual entry of Chapter 2106. Mixed supplies of instant flour with chutney powder/masala packs were taxed at the highest applicable rate of 18%. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 31 Jan 2025 17:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411260 The AAR Gujarat classified various instant flour mixes (Gota, Khaman, Dalwada, Dahiwada, Idli, Dhokla, Dhosa, Pizza, Methi Gota, and Handvo) under HSN 210690 at 18% GST rate. The authority held these products contain spices and additives beyond mere flour, making them food preparations rather than simple flour under Chapter 11.06. The products were deemed instant mix preparations requiring processing before consumption, thus falling under residual entry of Chapter 2106. Mixed supplies of instant flour with chutney powder/masala packs were taxed at the highest applicable rate of 18%. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411260