https://www.taxtmi.com/caselaws?id=753501 Products containing spices and other ingredients in varying proportions were held not to qualify as flour under Chapter 11 because that chapter is confined to specified flours with only very small permitted additions. The explanatory notes to Headings 1102 and 1106 did not support treating these mixed formulations as flour, and the Sattu/Chhatua circular was inapplicable because it addressed flour with only minimal additives. The products were treated as food preparations under Heading 2106 as mixtures of foodstuffs for human consumption after cooking or processing, and were classified under Heading 2106 90 99 with GST at 18%. en-us Wed, 29 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753501 Products containing spices and other ingredients in varying proportions were held not to qualify as flour under Chapter 11 because that chapter is confined to specified flours with only very small permitted additions. The explanatory notes to Headings 1102 and 1106 did not support treating these mixed formulations as flour, and the Sattu/Chhatua circular was inapplicable because it addressed flour with only minimal additives. The products were treated as food preparations under Heading 2106 as mixtures of foodstuffs for human consumption after cooking or processing, and were classified under Heading 2106 90 99 with GST at 18%. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753501