https://www.taxtmi.com/caselaws?id=440429 The Kerala AAR classified Dhathri Dahasamani, an herbal product, under HSN 2103 90 40 rather than HSN 0910 91 00 or HSN 2106 90 50. The ruling determined that since 92% of ingredients fall under Heading 1211 (plants used in pharmacy) with only 8% ginger from Chapter 9, the product cannot be considered a mixture with essential character of Chapter 9 goods. The product is not suitable for direct human consumption and was classified as a preparation under HSN 2103 90 40, attracting 12% GST under Schedule II entry 44. en-us Tue, 04 Apr 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440429 The Kerala AAR classified Dhathri Dahasamani, an herbal product, under HSN 2103 90 40 rather than HSN 0910 91 00 or HSN 2106 90 50. The ruling determined that since 92% of ingredients fall under Heading 1211 (plants used in pharmacy) with only 8% ginger from Chapter 9, the product cannot be considered a mixture with essential character of Chapter 9 goods. The product is not suitable for direct human consumption and was classified as a preparation under HSN 2103 90 40, attracting 12% GST under Schedule II entry 44. Case-Laws GST Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440429