TaxTMI 
TaxTMI 
2021 (8) TMI 189
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....rietor: Krishna Bhavan Foods and Sweets) , 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 b....
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.... 4 Rice 1006 0% 10 5 Green Moong 0713 0% 16 6 Dhall 0713 0% 5 7 Millet 1008 0% 5 8 Urid Dhall 0713 0% 9 9 Salt 2501 0% 2 h. Krishna Horse Gram Dosai Mix 200g SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 9 2 Horse Gram 0713 0% 80 3 Urid Dhall 0713 0% 10 4 Salt 2501 0% 1 i. Krishna Green Leaf Dosai Mix 200g SI. No Name of the commodity HSN Tax % of mixing 1 Green Gram Dhall 0713 0% 56 2 Drumstick Leaf 1211 0% 2.5 3 Ponnanganni Leaf 1211 0% 2.5 4 Rice 1006 0% 4 5 Urid Dhall 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 ....
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....alt E330 805 12% 0.7 10 Malic Acid E296 2918 18% 0.3 f. "KlRISHNA" Ragi and Bajra Idly Mix 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 79 2 Ragi 0713 0 11 3 Bajra 1008 0 7 4 Hydrogenated fat 1517 5% 1.5 5 Urid Dhal 0713 0 0.25 6 Sodium BI Carbonate E500 2836 5% 0.25 7 Salt 2501 0 1 g. "KRISHNA" Rice Idly Mix 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 90 2 Hydrogenated fat 1517 5% 1.5 3 Urid Dhal 0713 0 7 4 Salt 2501 0 1.5 3. TIFFIN MIXES : They have stated that they have sold the Tiffin mixes in the following brand names and the percentage of mixes of ingredients details are as follows: a. "KRISHNA" Adai Mavola Mix 200gm and 500gm. SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 85 2 Toor Dhal 0713 0 6 3 Green Gram Dhal, Gram Dhal, Black Gram Dhal 0713 0 6 4 Salt 2501 0 1 5 Chilly 709 0 1 6 Cu....
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....E110) & (E122) 3204 18% 0.5 h. "KRISHNA" Payasam Mix 200gm and 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Sugar 1701 5% 80 2 Vermicelli 1902 5% 15 3 Edible Starch 0704 0% 2.5 4 Cashew 801 5% 1.5 5 Cardamom 0908 5% .5 6 Contains Permitted Synthetic Food Colours (El 10)&(E122) 3204 18% .5 i. "KRISHNA" Vadai Mavoo 200am SI. No Name of the commodity HSN Tax % of mixing 1 Urid Dhal 0713 0% 50 2 Rice Flour 1106 0% 30 3 Asafoetida 1301 5% 2 4 Salt 2501 0% 1.5 5 Sugar 1701 5% 5 6 Malic Acid E296 2198 18% 2 7 Sodium BI Carbonate E500 2836 5% 1.5 8 Hydrogenated Fat 1517 5% 8 J. "KRISHNA" Masai Vadai Mavoo 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Gram Dhal 0713 0% 60 2 Black Gram Dhal 0713 0% 30 3 Asafoetida 0904 5% 2 4 Cummin 909 5% 1.5 5 Sodium BI Carbonate E500 2836 5% 1.5 6 Chilly Powder 0904 5% 1 7 ....
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....arding 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 are added by mere blending/mixing, i.e. for a kind of specific category of savories, some portion of salt, Rice, Rice flour etc, are mixed. The above said mixes are same like the mixture of flour of vegetable plants which falls under serial no.78 of the CGST Notification No.2/2017- Central Tax (Rate) dated 28.06.2017 and serial no.78 of the No.II(2)/CTR/532(d-5)/2017 vide G.O. (Ms) No. 63 dated 29.06.2017 as amended. 2.3 The details of other products are as below: 4. HEALTH MIXES They have stated that they have sold the Health mixes in the following brand names and the percentage of mixes of ingredients details are as follows: a. "KRISHNA" Health Mavoo Mix 200gm. 500gm SI. No Name of the commodity HSN Tax % of mixing 1....
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....odity 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....
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....ba Wheat 1008 0% 10 3 Moong Dhal 0713 0% 10 4 Rice 1006 0% 5 5 Salt 2501 0% 0.5 6 Sago 1106 5% 4.5 2.4 The applicant has stated that the ingredients of the above said products are classifiable under the 0%, 5%, 12% and 18% GST. For making the ready to prepare foods, the above-mentioned different types of ingredients are added by mere blending/mixing, i.e. for a kind of specific category of savories, some portion of salt, Rice, Rice flour etc, are mixed. The applicant has made reference to the Order No. AAR No. GUJ/GAAR/R/43/2020, dated 30.07.2020 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....
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....nd reiterated their submissions made in the application. They stated that they have registered for the Trade Mark' in 2018 which is still pending. They referred to the clarification in Circular No.80/54/2018-GST dated 31.12.2018 in respect of 'Chhatua' or 'Sattu'. They also referred to the order of TNAAR in the case of Mahalakshmi Stores. They stated that their products will either fall under CTH 1106 or CTH 2302 and also stated that they are currently classifying their products under CTH 1901 or CTH 2106. They stated that under Central Excise Regime they were not registered and that their products were not tested. They were 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 act....
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....cessed food, nor semi cooked food, nor preserved food or not a ready to eat food. Instant mixed flour is a flour of grains and pulses mixed with spices, condiments and flavours. • After introduction of new GST regime, they were confused about the classification of goods under the GST Schedule and its applicable rate of tax. Some of the manufacturer having similar line of business charging rate of tax at 18% and some of them are charging 5% and also as exempted. • The probable classification of HSN codes are as under: S.No HSN Code Particulars 1 0713 Dried Leguminous Vegetables, Shelled, Whether Or Not Skinned Or Split 2 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum 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 calc....
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....ealth Mix (Chaco) are significant in improving the health conditions of the women and old age peoples. These products are commonly and colloquially called as health mix product and the sattu mavoo while during marking on the sale of those products. The competitor in the field selling their product as health mix are charging 5% GST tax as per the Xerox copy of the sale bill is enclosed. They furnished the write up on the similarities and differences between their products (group wise) and that of Gujarat AAR & Mahalakshmi Stores (TNAAR) stating that the products dealt by them and the products discussed in the Advance Ruling Gujarat AAR & Tamilnadu AAR in the case of Dipak Kumar Kantilal Chotai & Mahalakshmi Stores are mostly having similar nature. But the name affixed for marking their products alone was different due to their geographical area in those products. For example 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 ingred....
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....ix Rice, Toor Dal, Green Gram Dal, Gram Dal, Black Gram Dal, salt, etc. b. Medu Vada Mix Flour & Upma Mix Flour Dal, Rice Green Chilly, Salt, Curry Leaves, etc. 5% b. Krishna Millet Adai Mix Green Gram Dhal, Gram Dhal & Urid Dhal, Rice, Shami rice, Green Chilly, Salt, Curry Leaves, etc. c. Handwa Mix Flour Dal, Turmeric, salt, etc. 5% c. Krishna Kitchadi Mix Gram Dhal, Turmeric, Salt, etc. d. Upma Mix Flour Granule, Salt, Hydrogenated fat, Citric Acid, etc. 5% D .Krishna Parota Mix Maida, Hydrogenated Fat, Acid, etc. e. Dhokle Mix Flour Gota Mix Flour Rice,Dal, Pepper, Turmeric, Salt, etc 5% e. Krishna Venpongal Mix Rice, Broken Green Dhal, Pepper, Turmeric, Salt, etc., f. Dhokle Mix Flour Rice, Dal, Salt, etc. 5% f. Krishna Uzhunthakali Mavoo Broken Green dhal, Gram, Rice, etc. g. Upma Mix Flour Granule, sugar, etc. 5% g. Krishna Kesari Mix & Payasam Mix Grain, Sugar, etc. h. Dhokla Mix Flour Dal, Asafoetida Sodium Bicarbonate, Salt etc. 5% h. Krishna Vadai Mavoo & MasalVadai Mavoo Urid Dhal, Asafoetida, Salt, Sodium Bicarbonate, etc. i. Gota Mix ....
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....he arguments made by the applicant during the personal hearing. The applicant is engaged in the manufacture and are sale of ready to prepare cooking products in the name of "KRISHNA", Dosai Mix, Idly Mix, Tiffin Mix, Sweet Mixes, Health Mix and Porridge Mix among other flours and mixes. In the preparation of above food products, they have stated to have mixed the various Ingredients (Commodities in various rate of tax and slabs) used for the manufacturing and are selling as 175 Grams, 200 Grams, 500 Grams and 1 Kilograms packets. The applicant has sought ruling to clarify the GST rate applicable to their products (49 in number) listed in Para 2 above and the classification for their products with corresponding HSN code. The applicant has sought ruling on the classification and the applicable rate on the supplies made by them and therefore the application is admissible under Section 95/97(2) of the GST Act. 7. 1 From the submissions, it is seen that the ruling is sought for,- • Dosai Mixes such as Krishna Rava Dosai Mix, Ragi Rava dosa Mix, Sola Dosai Mix, Kambu Dosai Mix, Multigrain Dosai Mix, Horse Gram Dosai Mix, Green Leaf Dosai Mix.; • Idly Mixes su....
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....ve, it appears that the applicant has tried to compare based on the name of the product rather than the composition of the ingredients. This is established by the comparison provided in respect of Dosai Mixes- Khamam Mix Flour made of Gram Flour, salt etc is equated to Krishna Rava Dosa Mix Flour made of Rice Flour, Wheat Flour, Salt, cumin, pepper, etc; while the earlier Mix is made of single flour the latter pertaining to the applicant is a composite Mix; Idly Mix- Muthiya Mix Flour made of Wheat Flour, Asafotida,turmeric, curry leaves, salt, etc equated to Masala Idly Mix made of Rice Flour, Black gram dhal, sodium bicarbonate, salt, asafetida, Turmeric, curry leaves, etc- again while the Muthiya mix consists of cereal flour with additives, the Krishna flour is a mix of flours of cereal, gram and additives and so on. In the case of M/s. Mahalakshmi Stores the classification was extended to various types of flours of cereals and grams mixed in a certain proportion and not meant for a particular savories, to fall under CTH 1102 and the one with additives (salt) to fall under CTH 1106. Again the composition of the products in the case of Mahalakshmi Stores and that in the case at h....
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....eaf Dosai Mix • Kanchipuram Idli Mix • Oats Idli Mix • Masala Idli Mix • Wheat Rava Idly Mix • Rava Idly Mix • Ragi and Bajra Idli Mix • Rice Idli Mix • All Tiffin Mixes except Ready Idiyappam • All Health Mixes • Multi grain Porridge Mix • Rice & Dhall Porridge Mix 8.2 From the description on the packets, it is seen that irrespective of the composition of the individual products, the contents are in the form of flour/granules/strips. The contents are to be mixed with water/curd to make into batter and are not batter in the form it is sold. The cooking instructions are to mix the contents to water/boiled water/curd/milk as required for a particular savories and then cook/pressure cook after the mixed contents are cured for an interval of time specified in the cover, wherever necessary. It is stated that the contents contain the essential ingredients required for a particular savories and additional garnishing is suggested for certain products to add to taste. 8.3 From the above, it is evident that the products are a mix of cereal flour....
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....s, prepared or preserved, of heading 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); or (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). Tariff Item Description of goods (1) (2) 1106 FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 1106 10 - Of the dried leguminous vegetables of heading 0713 1106 10 10 --- Guar Meal kg. 1106 10 90 --- Others kg. 1106 20 - Of sago or of roots or tubers of heading 0714: 1106 20 10 --- Of sago kg. 1106 20 20 --- Of manioc (cassava) kg. 1106 20 90 --- Of other roots and tubers kg. 1106 30 - Of the products of Chapter 8 : 1106 30 10 --- Of tamarind kg. 1106 30 20 --- Of singoda kg. 1106 30 30 --- Mango flour kg. 1106 30 90 --- Other kg. The relevant HSN Explanatory Notes is as follows: GENERAL This Chapter includes: (1) Products from the milling of the cereals of chapter 1....
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.... (C) Flour, meal and powder ul the products of Chapter 8. The principal fruits or nuts of Chapter 8 which are made into flours, meals or powder; are chestnuts, almonds, dates., bananas, coconuts and tamarinds. The heading also includes flour, meal and powder of peel of fruits. However, the heading does not cover tamarind powder in packing for retail sale tor prephylacte or therapectie purpose (Heading 30.04]. Products of this heading may be improved by the addition of very small amounts of anti oxidants or emulsifier. The heading aIso excludes : (a) Sago pith Heading 07.14] (b) Prepared ............ is known as .... (Heading 19.03) From the above, it is seen that Chapter 11 covers the 'Products of Milling Industry' which have been processed as stated in the notes above and CTH 1106 covers flour, Meal and Powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of CTH 0714 or of products of Chapter 8. As seen in the explanatory-notes to chapter 11 above, flours of dried leguminous vegetable and lentils are classified under chapter 1106 if they are obtained only by millin....
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....cocoa covers cocoa in all forms, including paste and solid Explanatory Notes of CTH 1901 (relevant extracts): For the purpose of this heading : (A) The terms "flour" and ''meal'' mean not only the cereal flour or meal of Chapter 11 but also food flour, meal and powder of vegetable origin of any Chapter, such as soya-bean flour. However, these terms do not cover flour, meal or powder of dried vegetables (heading 07.12). of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06)." (B) The term "starch" covers both untransformed starches and starches which have been pregelatinised or solubilised. but not more evolved starch products such as dextrin maltose The Preparations of this heading may be liquid or in the form of powders, granules, doughs or other solid forms such as strips or discs. These Preparations are often used for making beverages, gruels, as food suitable for infants or young children, diebetic foods, etc., by simply Mixing with, or boiling in milk or water, or for making cakes, puddings, custards or similar culinary prepartion." They may also constitute intermediate prepar....
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....sp; - Protein concentrates and textured protein substances 2106 90 - Other: Provided that they are not covered by any other heading of the Nomenclature, this Heading covers: (A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk. etc.), for humen consumption. (B) Preparations consisting wholly or partly of foodstuffs used in the making of beverages or for food preparations for human consumption. The heading includes preparations consisting of mixture of chemicals (organic acid, calcium salts, etc.) With foodstuffs (floor, sugar, milk, powder etc.) For incorporation in food preparations either as ingredients or to improve some of these characteristics (appearance, keeping qualities etc.) [see the General Explanatory Note to Chpater 38] However, the heading does not Cover Enzymetic preparations containing foodstuffs (e.g. Meal, condensers consisting of a proteolysis Enzyme with added dextrose or other foodstuffs). Such preparations fall in hea....
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..... (B) Residues from the sifting or other working of cereals grains. Sifting residues, obtained during pre-milling operations, consist essentially of - grains of the basic cereal, smaller, mis-shapen, broken or crumbled; - seeds of various stray plants mixed with the basic cereal; - fragments of leaves, stalks, minerals etc. This category further include: (1) Residues form the cleaning of silos, ships, holds etc., which have much the same composition as the above. (2) The pericarp removed from the rice grain during the bleaching operation. (3) Residues resulting form bulling, rolling, flaking, pearting, sheing or kibbling of cereal grain. (C) Residues and waste of a similar kind resulting from the grinding or other working of leguminous plants. The heading also covers the above products as the form of pellets (see the General Explanatory Note to this Chapter) The heading also covers whole maize (corn) cobs ground with or without their husks, not fulfilling the criteria as to starch content and ash content provided for products from the milling of maize (corn) in Note 2(A) to chapter 11....
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....¢ 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 that 9.8.1 CTH 1106 covers flours of dried leguminous vegetable and lentils if they are obtained only by milling of these raw materials through the process specified therein and no further processing has taken place and no addition of other substances with a view for their use as food preparations. ;In the case at hand, none of the products are entirely made of flours of products falling under Chapter 7 or 8 of the Tariff. The applicant has referred to Circular No.80 dated 31.12.2018 containing clarification regarding GST rate and classification of "Chhatua" or "Sattu" which is a mixture of flour of ground pulses and cereals. The issue regarding classification of Chhatua or Sattu as appearing in the said Circular reds as under:- 3. Applicability of GST on Chhatua or Sattu: '3.1 Doubts have been raised regarding applicability of GST on Chhatua (known as " Sattu" in Hindi Belt) 3.2 Chhatua or Sattu is a mixture of flour of ground pulses and cereals. HSN code 1106 includes the flour, meal and powder ....
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....uman 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 products listed at I and IV at Para 8.1, wherein the major ingredients are mix of cereal flours and mix of gram flours respectively, which are preparations in the form of powder of cereal & vegetable origin do not fall under this category of products as these products cannot be said to be used by simply mixing with or boiling in water but required further processing and be cooked. 9.8.3 CTH 2302 covers products of milling industry which do not comply with the requirements of Note 2(A) to Chapter 11. The applicant seeks classification for their products under this heading only by stating that their products are comparable to the products ruled by the Gujarat AAR referred to by them. As brought out in para supra, the products based on the ingredients are not comparable. Further, in the said case, the authority has proceeded by concluding that the products do not fulfill the criteria with regard to ash content/ starch content/ rate of passage through a sieve, etc as is required by the Chapter Note t....
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....ore, 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 Interpretation. We hold that all the products for which classification is sought before us are classifiable under CTH 2106. 10.1 Having decided the classification of the products, the applicable rate is to be ruled. The applicable rate of tax under GST is provided vide Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended. The relevant entries are as follows: Entry No.23 of Schedule-Ill of the said notification on which GST payable is 18% (9% CGST + 9% SGST), which reads as under: S.No. Chapter/Heading/ Subheading / Tariff Item Description of goods 23 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] The above entry was amended ....
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....agi 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 Rava Idly Mix (Box)200gm 2106 18% 14 Rava Idly Mix 200 / 500gm 2106 18% 15 Ragi and Bajra Idly Mix 500gm 2106 18% 16 Rice Idly Mix 500 gm 2106 18% Tiffin Mixes 17 Adai Mavoo Mix 200gm and 500gm 2106 18% 18 Millet Adai Mix 200gm 2106 18% 19 Kitchadi Mix 200gm and 500gm 2106 18% 20 Parota Mix 200gm and 500gm 2106 18% 21 Venpongal Mix 200gm 2106 18% 22 Uzhunthakali Mavoo 200gm 2106 18% 23 Kesari Mix 200gm 2106 18% 24 Pavasam Mix 200gm and 500gm 2106 18% 25 Vadai Mavoo 200gm 2106 18% 26 Masai Vadai Mavoo 200gm 2106 18% 27 Pattanam Pakoda Mix 200gm 2106 18% 28 Ready Idiyappam 2106 18% 29 Baiii Mix 200gm and 500gm 2106 18% 30 Wheat Kha....