https://www.taxtmi.com/caselaws?id=418905 The Tamil Nadu AAAR dismissed an appeal regarding GST classification of food mixes including dosai, idly, and health mixes. The appellant sought classification under HSN 1106 as mere flour mixtures, but the AAAR held these products contain value additions beyond simple flour mixtures and are meant for direct consumption after cooking. The authority classified them under CTH 2106, attracting 18% GST, rejecting the appellant's reliance on a Gujarat AAR decision that was subsequently overturned. The AAAR emphasized that advance ruling provides clarity on tax liability through independent examination of facts. en-us Thu, 13 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418905 The Tamil Nadu AAAR dismissed an appeal regarding GST classification of food mixes including dosai, idly, and health mixes. The appellant sought classification under HSN 1106 as mere flour mixtures, but the AAAR held these products contain value additions beyond simple flour mixtures and are meant for direct consumption after cooking. The authority classified them under CTH 2106, attracting 18% GST, rejecting the appellant's reliance on a Gujarat AAR decision that was subsequently overturned. The AAAR emphasized that advance ruling provides clarity on tax liability through independent examination of facts. Case-Laws GST Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418905