TaxTMI 
TaxTMI 
2021 (8) TMI 189
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....s) , 402, Big Bazzar Street, Gandhi Market, Trichy-620008 (hereinafter called the 'Applicant') is registered under GST Vide GSTIN 33AAFPR8076E1ZK. They are engaged in the manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix in the name of "KRISHNA". They have sought Advance Ruling on the following question: 1. Clarification on rate of GST for their products listed in the application and 2. the applicable HSN code. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that in the preparations of the food products they have mixture of various ingredients (commodities in various rate of tax slabs) used for the manufacturing and are sold as 175gm, 200gm, 500gm and lKg packet. The name of product and their composition details are as follows: 1. Dosai Mixes They have stated that they have sold the dosai mixes in the following brand names and the percentage of mixes of ingredients detail....
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....l 0713 0% 20 6 Manathakkai Leaf 1211 5 5.5 7 Agathi Leaf 1211 0% 4.5 8 Fenugreek Leaf 1211 0% 3.5 9 Salt 2501 0% 1.5 2. IDLY MIXES a. "KRISHNA" Kanchipuram Idly Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 90 2 Black Gram Dhal 0713 0% 4 3 Pepper 904 5% 0.6 4 Cumin 909 5% 0.4 5 Sodium BI Carbonate E500 2836 5% 0.5 6 Hydrogenated Fat 1517 5% 1.5 7 Salt 2501 0% 1.5 8 Dried Yeast 2102 12% 1.5 b. "KRISHNA" Oats Idly Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 70 2 Black Gram Dhal 0713 0% 5 3 Pepper 904 5% 3 4 Cumin 909 5% 0.5 5 Sodium BI Carbonate E500 2836 5% 1.5 6 Hydrogenated Fat 1517 5% 6 7 Salt 2501 0% 2 8 Dried Yeast 2102 12% 2 9 Oats 1004 5% 10 c. "KRISHNA" Masala Idly Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Sooji 1104 5 87 2 Bengal Gram Dhal 0713 0 4 3 Hydrogenated fat(edible vegetable fat), 1517 5% 3 4 Urid Dhal 0713 0 1 5 Sodium BI Carbonate E500 2836 5% 0.5 6 Hydrogenated Fat 1517 5 1.5 7 Mustard 1207 5 0.5 8 Asafoetida 1301 5 0.3 9....
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.... 2.5 10 Curry Leaves 709 0 0.5 11 Asafoetida 1305 5 0.75 12 Chilly 0709 0 1.25 c. "KRISHNA" Kitchadi Mix 200gm and 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Sooji 11.04 5% 60 2 Vermicelli 1902 5% 29 3 Gram Dhal 0713 0% 3 4 Mustard 1207 5% 2 5 Turmeric 0910 5% 0.1 6 Cashew Nut . 801 5% 0.6 7 Salt 2501 0% 0.3 8 Vegetable Fat 1517 5% 5 d. "KRISHNA" Parota Mix 200gm and 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Processed Maida 1101 0% 90 2 Salt 2501 0% 1 3 Hydrogenated Fat 1517 5% 8 4 Milk solids 0404 5% 0.5 5 Sodium Bi Carbonate E500 2836 5% 0.25 6 Malic Acid E296 2918 18% 0.25 e. "KRISHNA" Venpongal Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 50 2 Broken Green Dhal 0713 0% 32 3 Pepper 0904 5% 5 4 Cummin 909 5% 4 5 Turmeric 0910 5% 1.5 6 Cashew Nut 801 5% 1 7 Salt 2501 0% 2 8 Vegetable Fat 1517 5% 4 9 Curry Leaves 1211 0% 0.5 f. "KRISHNA" Uzhunthakali Mavoo 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Broken Black Gram 0713 0% 40 2 Broken Green Dhal 0713 ....
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....0.1 10 Spices 0909 5% 0.1 11 Hydrogenated Fat 1517 5% 0.1 12 Mustard 1207 5% 0.1 o. "KRISHNA" Rice Upma Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 96 2 Toor Dhal 0713 0% 1.5 3 Gram Dhal, Urid Dhal 0713 0% 1.5 4 Jeera 0909 5% 0.2 5 Pepper 0904 5% 0.2 6 Asafoetida 0904 5% 0.2 7 Green Chilly 0709 0% 0.2 8 Salt 2501 0% 0.2 p. "KRISHNA" Fenugreek Kazhi Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 59 2 Urid Dhal 0713 0% 35 3 Fenugreek 0910 5% 5 4 Cardamom 0908 5% 0.2 5 Salt 2501 0% 0.8 2.2 The applicant has stated that the Government has issued Circular No.80 dated 31.12.2018 containing clarification regarding GST rate and classification of some goods in which clarification has been issued with respect to classification of Chhatua or Sattu, which is a mixture of flour of ground pulses and cereals. The purpose of this circular being discussed here is that the said circular appears to be squarely applicable in the instant case. The applicant has also stated that they are making ready to prepare foods as mentioned above and the ingredients ....
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....5 12 Cocoa Powder 1805 18% 0.5 13 Contains Permitted Synthetic Food Colours (E110) &(E122) 3204 18% 0.3 5. PORRIADGE MIXES a. "KRISHNA" Bajra Porridge Mix 500gm S.No Name of the Commodity HSN Tax % of Mixing 1 Bajra 1008 0% 68 2 Salt 2501 0% 2 3 Rice 1006 0% 30 b. "KRISHNA" Jowar porridge Mix 500gm S.No Name of the Commodity HSN Tax % of Mixing 1 Jowar 1008 0% 87 2 Salt 2501 0% 2.5 3 Rice 1006 0% 10.5 c. "Krishna" Raggi Porridge Mix 500g S.No Name of the Commodity HSN Tax % of Mixing 1 Ragi 1008 0% 96 2 Salt 2501 0% 1 3 Rice 1006 0% 3 d. "KRISHNA" Horse gram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Horse Gram 0713 0% 90 2 Salt 2501 0% 1 3 Rice 1006 0% 4 4 Ragi 1008 0% 3 5 Wheat 1001 0% 1 6 Thinnai 1008 0% 1 e. "KRISHNA" Greengram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Green Moong Dhal 1008 0% 96 2 Salt 2501 0% 1 3 Rice 1006 0% 3 f. "KRISHNA" Multigrain Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Black Rice 1006 0% 75 2 Rice 1006 0% 6 3 Samba Wheat 1006 0%....
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.....07.2020 issued by the Gujarat Authority for Advance Ruling wherein it is stated that,- 1. Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under subheading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5% (2.5% CGST + 2.5% SGST). 2. Upma mix flour, Rava idli mix flour and muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.l03A of Schedule-I of Notification No. 01/2017 Central Tax (Rate), dated 28.06.2017 and the GST liability on these products is 5% (2.5% CGST + 2.5% SGST). 3. Chutney powder is classifiable under Sub-heading 07139099 of the First Schedul....
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....re asked to furnished VAT Returns, write up on similarities and differences between their products(groupwise) and that of Gujarat AAR & Mahalakshmi Stores (TNAAR). They furnished additional submissions, wherein, inter-alia, stated that : * Since they are mainly dealing food products, they are registered under FSSI Act and having FSSI License No. 12418028000133. * The raw materials used for manufacturing of these products are pulses and grams, grains/cereals, spices etc. the following are stated as the main business activities of the applicant:- a. Purchase of food grains and pulses from open market b. Such pulses are sorted and washed and then send to grinding machine. c. Pulses are grinded into flour in grinding machine for e.g. where grams is purchased it results into gram flour by following grinding process. In certain cases, purchases grinded flour directly from the vendors. d. Now, certain spices are mixed in flour and such mixed flour is packed in various packings. e. Mixed flour (commercially known as instant mix flour) are sold in open market or through distributors to consumers. f. End consumer of such instant mix flour is required to follow certain food pr....
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....um refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 3 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] 4 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan,....
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....ple the Idly mix flour is nothing but a composition of Rice, Urad dal, Iodised salt, Sodium Bicarbonate, Citric acid. The very same kind of product dealt by the applicant was termed as Krishna Kanchipuram Idly mix. It could be evidenced from the above said composition of comparison of both products; the major ingredient is Rice Flour with various other similar portions of ingredients. M/s. Dipakkumar Kantilal Chotai In GUJ/ GAAR/ R/43/20 20,dt. 30.07.2020. Product Name Ingredients Rate of Tax Krishna Bhavan Foods and Sweets, Trichy Ingredients 1. DOSAI MIXES a. Khaman Mix Flour b. Pudla Mix Flour Gram Flour, Salt etc. Gram Flour, Salt, Cumin Powder, Turme ric, etc 5% a. Krishna Rava Dosa Mix Flour b. Krishna Special Rava Dosa Mix Flour c. Krishna Ragirava Dosa Mix Flour Rice Flour, Wheat Flour, Salt Cumin, Pepper etc. Rice Flour, Wheat Flour, Salt Cumin, Pepper etc. Rice Flour, Wheat Flour, Salt Cumin, Pepper etc. a. Dhokla Mix Flour Rice, Salt etc 5% a. Krishna Sola Dosai Mix Flour b. Krishna Kambu Dosai Mix Rice, Salt etc. Rice, Salt etc. a. Upma Mix Flour Granule, Salt, Gram Dal 5% a. Krishna Multigrain Dosai Mix Grains, Dhall, urid Dhall, sal....
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..... Krishna Vadai Mavoo & MasalVadai Mavoo Urid Dhal, Asafoetida, Salt, Sodium Bicarbonate, etc. i. Gota Mix Flour Dal, Asafoetida Sodium Carbonate, Salt, etc. 5% i. Krishna Pattanam Pakoda Mix, Ready Idiyappam & Bajji Mix Gram Dhal Flour, Rice Flour, Asafoetida, Sodium Bicarbonate, Salt, etc. j. Upma Mix Four Wheat Granule, Dal, Green Chilli, Salt, Hydrogenated Fat, Mustard, etc. 5% j. Krishna Wheat Khara Bath Mix Broken wheat, Gram Dhal and Urid Dhal, Green Chilly, Salt, Hydrogenated Fat, Mustard, etc. k. Dhokla Mix Flour Rice, Dal, Asafoetida, Salt, etc. 5% k.Rice Upma Mix & Fenugreek Kazhi Mix Rice, Toor Dhal, Gram Dhal, Urid Dhal, Asafoetida, Salt etc. 4.HEALTH MIXES a. Upma Mix Flour Wheat Granule, Gram, Dhal Sugar,etc. 5% a. Krishna Health Mavoo Mix, Sprout ed Roasted Health Mix, Sprouted Roasted Health Mix (Badam) & Sprouted Roasted Health Mix (Chaco) Grains (Ragi, Barley, wheat, Millet) Moong Dhal, Fried Gram, Sugar, Rice etc. 5. PORRIDGE MIXES a. Upma Mix Flour Wheat Granule, Salt, Dal, etc. . 5% a. Krishna Porridge Mixes Grains (Bajra, Jowar, Ragi, Wheat, Samba Wheat), D....
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....y Mixes such as Krishna Kanchipuram Idly Mix, Oats Idly Mix, Masala Idly Mix, Wheat Rava Idly mix, Rava Idly Mix, Ragi & Bajra Idly Mix, Rice Idly mix.; * Tiffin Mixes such as Adai Mavoo Mix, Millet Adai Mix, Kitchadi Mix, Parota Mix, Venpongal Mix, Uzhunthakazhi Mavoo, Kesari Mix, Paniyaram Mix, Vadai Mavoo, Masai Vadai Mavoo, Pattanam Pakoda Mix, Ready Idiyappam mix, Bajji Mix, Wheat Kara Bath Mix, Rice Upma Mix and Fenugreek Kazhi Mix.; * Health mixes such as Health Mavoo Mix, Sprouted roasted Health Mix, Sprouted Roasted Health Mix (Badam), Sprouted Roasted Health Mix (Chaco) and * Porridge Mixes such as Bajra Porridge Mix, Jowar Poridge Mix, Raggi Porridge Mix, Horse Gram Porridge Mix, Greengram Porridge Mix, Multigrain Porridge Mix, Little Rice and Foxtail Rice Porridge Mix, Red Rice and Bajara Porridge Mix, Ragi and Home Grinded Rice Porridge Mix, Yellow Corn and Rice Porridge Mix, Kodu Rice and Sorghum Porridge Mix, Rice & Dhall Porridge Mix, Samba Wheat and Barnyard rice Porridge Mix. The applicant has provided the Composition of the above products with the percentage of ingredients used in the manufacture of such products. They have stated that the ingredients of t....
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....as per Section 103 of the GST ACT, the ruling issued is applicable only to the applicant and the jurisdictional officer. Advance Ruling is issued based on the facts of the case furnished by the applicant before the authority and the facts of no two case are same. While the common ratio if any available can be adopted, applying the ruling extended to a certain set of facts to another may not be proper. 8.1 Having said that, the issue at hand is taken up independently based on its own merits. From the constituents of the ingredients of the products in hand, it is seen that that products are:- I - a mixer of flour of cereals falling under Chapter 10 or 11 and salt * Ready Idiyappam * Bajra Porridge Mix * Jo war Porridge Mix * Ragi Porridge Mix * Yellow Corn & Rice Porridge Mix II- a mixer of flour of cereals falling under Chapter 10 or 11, salt and one or more additives like hydrogenated fat, curry leaves, cumin, pepper, cashew, etc wherein the percentage content of the mixes of flour of cereals are above 95% * Rava Dosai Mixes, * Special Rava Dosai Mix, * Ragi rava Dosai Mix, III- a mixer of flour of cereals falling under Chapter 10 or 11, flour of Gram/ dhall ....
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....ngredient in the product and no ingredient can be called as an additive. Generally, the products are to be mixed wdth water/curd in the proportion mentioned in the packet and then cooked as per the instructions on the packet. The applicant purchases the various flours and the products are obtained by mixing the various ingredients as listed by them. 9.1 In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. Further HSN being a reliable source based on which Customs Tariff is structured, gives a detailed description of the products classified under a particular heading. Considering all the submissions, we take up the classification of the products. 9.2 In the case at hand, it is to be decided as t....
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.... ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 1106 10 - Of the dried leguminous vegetables of heading 0713 1106 20 - Of sago or of roots or tubers of heading 0714: 1106 30 - Of the products of Chapter 8 : (A) Flour, meal and powder of the dried leguminous vegetables of heading 07.13, This heading includes the flour, meal and powder mads from peas, beans or lentils; they are mainly used for prepared soups or puree.). The heading does not cover : (a) Non-defeced soya flour (heading 12.08). (b) Locust beans flour (heading 12.12) (c) Soups and broths (whether in liquid, soild or powder form) with a basis of Vegetable flours or meals Heading 21.04) (B) Flour, meal and powder of sago or of roots or tubers of heading 07.14. These products are obtained by the simple grinding or grating of the pith of the sago palm or of the dried roots of the ............., etc. Some of these products....
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.... Item Description of goods (1) (2) 1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED 1901 10 - Preparations suitable for infant or young children, put up for retail sale: 1901 10 10 --- Malted milk (including powder) 1901 10 90 --- Other 1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading 1905 1901 90 - Other : 1901 90 10 --- Malt extract 1901 90 90 --- Other HSN Explanatory Notes: GENERAL This Chapter covers a number of preparations. generally used for food, which are made either directly from the cereals of Chapter 10, from the products of Chapter 13 or from food, flour, meal and powder of vegetable origin of other chapter (cereal flour, groats and meal, starch, fruit or vegetable flour, meal and powder) or from the goods of heading 04.01 to 04.04. The Chapt....
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....parations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) ................................; (h) pre-cooked rice, cooked either fully or partially and their dehydrates, and (i) .................................... Tariff Item Description of goods (1) (2) 2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED 2106 10 00 - Protein concentrates and textured protein substances 2106 90 - Other: --- Soft drink concentrates : 2106 90 11 ---- Sharbat 2106 90 19 ---- Other 2106 90 20 --- Pan masala 2106 90 30 --- Betel nut product known as "Supari" 2106 90 40 --- Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup 2106 90 50 --- Compound preparations for making non-alcoholic beverages 2106 90 60 --- Food flavouring material 2106 90 70 --- Churna for pan 2106 90 80 --- Custard powder --- Other : 2106 90 91 ---- Diabetic foods 2106 90 92 ---- Sterilized or pasteurized millstone 2106 90 99 ---- Other HSN Explanatory Notes is as follows: ....
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....HE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS 2302 10 - Of maize (corn) : 2302 30 00 - Of wheat 2302 40 00 - Of other cereals 2302 50 00 - Of leguminous plants This heading covers (A). This category essentially comprise by products from the milling of Wheat, rye, Bran, sharps and other residues from the milling of cereals grains barley, oats, maize (corn), rice, gram sorghum of buckwheat , which do not comply with the requirements of Note 2 (A) to chapter 11 as regards starch content and ash content. These are, in particular (1) Bran consisting of the outer skins of cereals grain with a small proportion of the adhering endosperm and a little flour. (2) sharps for middlings, obtained from ground cereals as a by product in the manufacture of flour and consisting largely of the fiber protions of the skins left after screening and sieving and of a little flour. ....
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....put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The above rules of Interpretation, provides that the products which are mixtures, are to be classified following the below:- * the heading which provides the most specific description, when possible - as per Rule 3(a) above, * heading as if the product consisted of the material which gives the essential character * the heading which occurs last in numerical order among those which equally merit consideration. 9.8 Applying the above to the case at hand, we find ....
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....cipal or secondary ingredient of dishes". The products at IV in particular and all the products in general are products for use to prepare the food for human consumption and per-se is not a principal or secondary ingredient of dishes. Therefore, the cited circular do not have any application to any of the products in hand and none of the products can be classified under Chapter 11, specifically CTH 1106. 9.8.2 CTH 1901 covers preparation in the form of powders, granules, etc of cereal covered under Chapter 11 & of vegetable origin of any chapter, which are used by simply mixing with or boiling in water, or for making culinary preparations or may constitute intermediate preparation for the food industry and not elsewhere specified or included. In the case at hand the products are not usable by simply mixing with or boiling in water and require to be further processed/cooked for human consumption. The products in hand are more of in the nature of products meant for preparatory to cook food for human consumption and per-se not a preparation which can be used by mixing with water or boiling in water and therefore, the products do not merit classification under CTH 1901. Even the prod....
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....us ingredients which do not find merit to be classified based on the major constituent of the product as all the ingredients are equally important for the product. Further, all the products are marketed and known in common parlance as the preparatory product for Dosai, Idli, Tiffin, Porridge, etc and is not identified based on the major ingredient (based on the percentage of constitution) alone, contained in the said product. For e.g., in the products at I in para 8.1, the cereal flours are base ingredient but they are not known in the common parlance and not marketed as 'cereal flours' to be classified under Chapter 11; similarly the products listed at IV, whose base ingredient is 'pulses flour' is not known as 'Gram Flour'/'Pulse flour' to be classified accordingly. It is pertinent to note that the applicant does sell individual 'Cereal flours'/Gram flours classifying under Chapter 11 as seen from the entries in the invoices furnished by them. Therefore, the products being 'food preparations' and not classifiable specifically under any of the Tariff headings based on the major constituents or other criteria handed by the rules of In....
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....ule -III of the Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended and entry S.No. 23 of Schedule-Ill of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended 11. In view of the above, we rule as under: RULING The classification of the products is CTH 2106 and the applicable rate of tax is 9%CGST as per entry no.23 of Schedule-Ill of Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. 11(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended and the same, item-wise is tabulated as under: S/No. Name of the Commodity HSN Tax Dosai Mix- 1 Krishna Rava Dosai Mixes 2106 18% 2 Krishna Special Rava Dosai Mixes 2106 18% 3 Krishna Ragirava Dosai Mix 200gms 2106 18% 4 Sola Dosai Mix 500gms 2106 18% 5 Kambu Dosai Mix 500gms 2106 18% 6 Ragi Dosa Mix 500gm 2106 18% 7 Multigrain Dosai Mix 200gm 2106 18% 8 Horse Gram Dosai Mix 200gm 2106 18% 9 Green Leaf Dosai Mix 200gm 2106 18% Idli Mixes- 10 Kanchipuram Idly Mix 200gms 2106 18% 11 Oats Idly Mix 200gm 2106 18% 12 Masala Idly Mix 200gm 2106 18% 13 Wheat Ra....