GST on Pushti: 0% for Unbranded, 5% for Branded & Packed; Circular No.149/05/2021-GST Not Applicable.

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....Classification of Supply of services - HSN Code - Rate of Tax - Pushti, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportion - Is to be classified under HSN code 1106. If unbranded, it attracts Nil GST and if branded and packed, it attracts 5% GST - Circular No.149/ 05/ 2021-GST dated 17.06.2021, does not apply to MSPC as the applicant is into supply of goods. - AAR....