https://www.taxtmi.com/caselaws?id=787049 Products such as Paan Kapsul variants were classified under HSN 2106 90 30 because their composition, with raw supari and menthol and without lime, katha or tobacco, brought them within the Chapter 21 notes for betel nut preparations and the common trade understanding of mouth fresheners. ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GoGas Candy were classified under HSN 2106 90 99 as food preparations not elsewhere specified, based on trade parlance and their marketing as digestive preparations or after-mints. Goods under HSN 2106, other than pan masala, attract GST at 5% under the notified rate. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787049 Products such as Paan Kapsul variants were classified under HSN 2106 90 30 because their composition, with raw supari and menthol and without lime, katha or tobacco, brought them within the Chapter 21 notes for betel nut preparations and the common trade understanding of mouth fresheners. ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots and GoGas Candy were classified under HSN 2106 90 99 as food preparations not elsewhere specified, based on trade parlance and their marketing as digestive preparations or after-mints. Goods under HSN 2106, other than pan masala, attract GST at 5% under the notified rate. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787049