https://www.taxtmi.com/caselaws?id=415957 Rava Idli Mix, comprising cereal and pulse flours combined with spices and other ingredients, is classified as a food preparation under tariff heading 2106 rather than as flour under heading 1106. Chapter 11 does not apply because the mixture does not meet the note-based conditions for products of the milling industry or the restricted description of heading 1106. Guidance concerning chhatua or sattu is confined to pulse flour containing only minor additives and does not cover a mixed preparation. Under the specific-description rule, heading 2106 applies and GST is chargeable 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, comprising cereal and pulse flours combined with spices and other ingredients, is classified as a food preparation under tariff heading 2106 rather than as flour under heading 1106. Chapter 11 does not apply because the mixture does not meet the note-based conditions for products of the milling industry or the restricted description of heading 1106. Guidance concerning chhatua or sattu is confined to pulse flour containing only minor additives and does not cover a mixed preparation. Under the specific-description rule, heading 2106 applies and GST is chargeable at 18%. Case-Laws GST Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415957