https://www.taxtmi.com/caselaws?id=415957 Rava Idli Mix, being a mixture of cereal and pulse flours with spices and other ingredients, was held not to fall within Chapter 11 or heading 1106 because it was not a single-ingredient flour product meeting the note-based conditions for milling industry goods. The circular on chhatua or sattu was distinguished as covering flour of pulses with only minimal additives, not a mixed preparation of cereals, pulses and other ingredients. Applying Rule 3(a), the product was classified under heading 2106 as a food preparation not elsewhere specified or included, and GST was held payable at 18%. en-us Wed, 08 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415957 Rava Idli Mix, being a mixture of cereal and pulse flours with spices and other ingredients, was held not to fall within Chapter 11 or heading 1106 because it was not a single-ingredient flour product meeting the note-based conditions for milling industry goods. The circular on chhatua or sattu was distinguished as covering flour of pulses with only minimal additives, not a mixed preparation of cereals, pulses and other ingredients. Applying Rule 3(a), the product was classified under heading 2106 as a food preparation not elsewhere specified or included, and GST was held payable at 18%. Case-Laws GST Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415957