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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)
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