https://www.taxtmi.com/caselaws?id=762627 The AAAR Gujarat rejected an appeal by a food company seeking classification of various flour mixes under HSN 1102/1106 attracting lower GST rates. The authority held that 14 flour products including Gota Mix, Dhokla Mix, Idli Mix, and Dosa Mix should be classified under HSN 2106 90 attracting 18% GST. The products contained spices and ingredients like sugar, salt, chili powder, and garam masala in proportions exceeding "very small quantities" permitted under Chapter 11. Since these additives were substantial and not merely for improvement, the products were excluded from flour classification and properly classified as food preparations under the higher tax bracket. en-us Tue, 12 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 21:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762627 The AAAR Gujarat rejected an appeal by a food company seeking classification of various flour mixes under HSN 1102/1106 attracting lower GST rates. The authority held that 14 flour products including Gota Mix, Dhokla Mix, Idli Mix, and Dosa Mix should be classified under HSN 2106 90 attracting 18% GST. The products contained spices and ingredients like sugar, salt, chili powder, and garam masala in proportions exceeding "very small quantities" permitted under Chapter 11. Since these additives were substantial and not merely for improvement, the products were excluded from flour classification and properly classified as food preparations under the higher tax bracket. Case-Laws GST Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762627