https://www.taxtmi.com/caselaws?id=413002 Flour-based instant mix products containing substantial spices, condiments, preservatives and other additives, and marketed as preparations for making dishes, fall outside Chapter 11 because that chapter covers flour only where additions are limited to small permitted quantities. They are therefore classifiable as food preparations not elsewhere specified or included under Tariff Item 2106 90 99 in Chapter 21. Once so classified, they attract GST at the general rate under the relevant Schedule III entry, and the fact that further cooking is required does not change that classification or rate. en-us Fri, 21 May 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413002 Flour-based instant mix products containing substantial spices, condiments, preservatives and other additives, and marketed as preparations for making dishes, fall outside Chapter 11 because that chapter covers flour only where additions are limited to small permitted quantities. They are therefore classifiable as food preparations not elsewhere specified or included under Tariff Item 2106 90 99 in Chapter 21. Once so classified, they attract GST at the general rate under the relevant Schedule III entry, and the fact that further cooking is required does not change that classification or rate. Case-Laws GST Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413002