The product Mouth freshener will classifynder Chapter Heading 2106 of the GST Tariff as "Food preparations not elsewhere specified or included"
Shanti Prime Publication Pvt. Ltd.
Authority for Advance Ruling — Classification of Mouth Fresheners – The applicant is engaged in the manufacture, supply and trading of various types of mouth fresheners. He procures various raw materials like betelnut, sugar, kharak, menthol, mishri etc. and after mixing the resultant product is sold in market under various product names. The applicant has been classifying the impugned product under chapter heading 2106 of HSN as ‘Miscellaneous Edible Preparations not elsewhere specified or included’ and discharging GST @18% Adv. on supply of such product. The Applicant contended that there are other major market players in this field who are dealing in similar products and classifying their products under Chapter 20 of the HSN attracting GST @12%. The applicant requested as to whether the goods manufactured i.e. various types of mouth freshners, are liable to be classified under Chapter 21 i.e. ‘Miscellaneous Edible Preparations’ - 2106 (food preparations not elsewhere specified or included) and taxed at 18% GST as currently followed or under Chapter 20 i.e. ‘Preparations of Vegetable, fruit, nuts or other parts of plants’ and taxable at 12% GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the product Mouth freshener will merit classification under Chapter Heading 2106 of the GST Tariff as ‘Food preparations not elsewhere specified or included’ and would be chargeable to GST at applicable rate 18%, read with Notification No.01/2017-CT (Rate) dtd.28.06.2017.Prem Ghan Products, In Re… [2018] 5 TAXLOK.COM 102 (AAR-Madhya Pradesh)
The product Mouth freshener will classifynder Chapter Heading 2106 of the GST Tariff as "Food preparations not elsewhere specified or included"
Shanti Prime Publication Pvt. Ltd.
Authority for Advance Ruling — Classification of Mouth Fresheners – The applicant is engaged in the manufacture, supply and trading of various types of mouth fresheners. He procures various raw materials like betelnut, sugar, kharak, menthol, mishri etc. and after mixing the resultant product is sold in market under various product names. The applicant has been classifying the impugned product under chapter heading 2106 of HSN as ‘Miscellaneous Edible Preparations not elsewhere specified or included’ and discharging GST @18% Adv. on supply of such product. The Applicant contended that there are other major market players in this field who are dealing in similar products and classifying their products under Chapter 20 of the HSN attracting GST @12%. The applicant requested as to whether the goods manufactured i.e. various types of mouth freshners, are liable to be classified under Chapter 21 i.e. ‘Miscellaneous Edible Preparations’ - 2106 (food preparations not elsewhere specified or included) and taxed at 18% GST as currently followed or under Chapter 20 i.e. ‘Preparations of Vegetable, fruit, nuts or other parts of plants’ and taxable at 12% GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the product Mouth freshener will merit classification under Chapter Heading 2106 of the GST Tariff as ‘Food preparations not elsewhere specified or included’ and would be chargeable to GST at applicable rate 18%, read with Notification No.01/2017-CT (Rate) dtd.28.06.2017.Prem Ghan Products, In Re… [2018] 5 TAXLOK.COM 102 (AAR-Madhya Pradesh)
- Jun 30, 2025
Due Date - GST - Jun 30, 2025
Due Date - IT - Jun 29, 2025
Due Date - IT - Jun 25, 2025
Due Date - GST - Jun 20, 2025
Due Date - GST - Jun 19, 2025
Handling of Inadvertently Rejected records on IMS - Jun 18, 2025
Advisory to file pending returns before expiry of three years - Jun 16, 2025
Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals - Jun 15, 2025
Due Date - IT - Jun 14, 2025
Due Date - IT - Jun 13, 2025
Due Date - GST - Jun 12, 2025
Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases - Jun 11, 2025
Advisory on filing of Amnesty applications under Section 128A of the CGST Act - Jun 11, 2025
Due Date - GST - Jun 10, 2025
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers - Jun 10, 2025
Due Date - GST - Jun 09, 2025
Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit - Jun 07, 2025
Barring of GST Return on expiry of three years - Jun 07, 2025
Advisory regarding non-editable of auto-populated liability in GSTR-3B - Jun 07, 2025
Due Date - IT - May 31, 2025
Due Date - IT - May 30, 2025
Due Date - IT - May 27, 2025
Extension of due date for furnishing return of income for the Assessment Year 2025-26 - May 27, 2025
CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025 - May 25, 2025
Due Date - GST
- Jul 02, 2025
Simplified Overview of Section 74A – New Framework for Tax Demand under GST from FY 2024-25 - Jun 17, 2025
Donation to Political Parties-Department View - Jun 17, 2025
New Income tax Return Form-Changes Made for this Assessment Year - Jun 04, 2025
TCS on Remittences Outside India With Recent Changes - Jun 04, 2025
TDS Provisions on Partners of The Firm-A New Provision - May 22, 2025
Condonation In Filing Appeal- Remedy In Case of Delay - May 22, 2025
Interest on Delayed Refund Under GST- Recent Court Rulings and Practical Implications - May 16, 2025
Blocking of Electronic Credit Ledger: Legal Challenges and Remedies Available to Tax Payers - May 16, 2025
Recent Changes In TDS Provisions- Latest Update - May 02, 2025
Role of Input Service Distributor After Change Inlaw - May 02, 2025
Presumptive Assessment Under Income Tax Act- An Analysis - Apr 24, 2025
Claiming ITC Under Wrong Head- Remedies Available - Apr 24, 2025
Major TDS Amendments Effective from 1st April 2025: A Comprehensive Overview - Apr 14, 2025
Block Credit Under GST With Important Case Laws - Apr 14, 2025
Different Income Tax Forms For Filing Income Tax Return - Apr 07, 2025
TAX PLANNING BY SALARIED ASSESSES - Apr 01, 2025
Penalty on Underreporting and misreporting of income - Mar 22, 2025
Disallowance of Outstanding Payment to MSME - Clear Before 31st March - Mar 19, 2025
GST on Second Hand Goods - Special Emphasis on Used Cars - Mar 19, 2025
Capital Gain on Sale of Equity Shares - Mar 01, 2025
Key Highlights of Finance Bill, 2025 - Mar 01, 2025
Taxation of Partnership Firm - Latest Changes In Remuneration Allowability - Feb 21, 2025
Amnesty Scheme under Section 128A of the CGST Act, 2017: A Comprehensive Overview - Feb 19, 2025
GST on Vouchers - Analytical Study - Feb 19, 2025
Penalties and Offences under Companies Act, 2013 till section 100 of Companies Act
FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE