https://www.taxtmi.com/highlights?id=96761 Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a miscellaneous edible preparation. The consequence is classification under HSN heading for miscellaneous edible preparations and taxation at 18% under the applicable GST schedule entry. en-us Tue, 10 Feb 2026 07:46:24 +0530 Tue, 10 Feb 2026 07:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96761 Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a miscellaneous edible preparation. The consequence is classification under HSN heading for miscellaneous edible preparations and taxation at 18% under the applicable GST schedule entry. Highlights GST Tue, 10 Feb 2026 07:46:24 +0530 https://www.taxtmi.com/highlights?id=96761