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    <title>2025 (2) TMI 94 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>Flour-based instant mix products containing spices, salt, acidity regulators, raising agents and other added ingredients were held to go beyond the limited additives contemplated for Chapter 11 and to be preparations for human consumption under heading 2106 90, attracting 18% GST. The authority also held that gota or methi gota supplied with chutney or kadhi powder, and khaman supplied with masala pack, were sold for a single price without being naturally bundled in the ordinary course of business, so they constituted mixed supplies rather than composite supplies. The classification and tax treatment adopted below were upheld and the appeal was rejected.</description>
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      <description>Flour-based instant mix products containing spices, salt, acidity regulators, raising agents and other added ingredients were held to go beyond the limited additives contemplated for Chapter 11 and to be preparations for human consumption under heading 2106 90, attracting 18% GST. The authority also held that gota or methi gota supplied with chutney or kadhi powder, and khaman supplied with masala pack, were sold for a single price without being naturally bundled in the ordinary course of business, so they constituted mixed supplies rather than composite supplies. The classification and tax treatment adopted below were upheld and the appeal was rejected.</description>
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