https://www.taxtmi.com/caselaws?id=753616 The AAR, Gujarat ruled on classification of Mix Mukhwas and Roasted Til Ajwain products. Both products, containing sesamum seeds (60% and 97% respectively), were classified under HSN code 12074090 despite processing involving cleaning, salting, roasting, and adding turmeric powder. The Authority applied GRI Rule 3(b), determining sesamum seeds provide essential character to the products. The products fall under entry 70 of Schedule I of Notification No. 1/2017-Central Tax (Rate), attracting GST at 2.5% CGST and 2.5% SGST rates. en-us Thu, 30 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753616 The AAR, Gujarat ruled on classification of Mix Mukhwas and Roasted Til Ajwain products. Both products, containing sesamum seeds (60% and 97% respectively), were classified under HSN code 12074090 despite processing involving cleaning, salting, roasting, and adding turmeric powder. The Authority applied GRI Rule 3(b), determining sesamum seeds provide essential character to the products. The products fall under entry 70 of Schedule I of Notification No. 1/2017-Central Tax (Rate), attracting GST at 2.5% CGST and 2.5% SGST rates. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753616