Rate of GST on instant mix flour, Gota Mix and Chutney powder
Classification of goods— applicant is involved in the business of manufacturing and selling of varied types of mixed flour under the ‘Talod’ brand name that are used to prepare instant Farsan and other similar dishes and these ready to mix/instant mix is a flour of grains and pulses mixed with spices and condiments.
As per submission, all the flours are required to be classified under heading 1106 and fall under under Sr.No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) wherein GST rate is 5%. and chutney powder is classified under heading 2106 falling at Sr.No.100A of Schedule-I of the above notification wherein GST rate is 5%.
It is seen that there are a few products, in which the content of rice flour, wheat flour, wheat granules is very high and thereby falling under either of headings 1101, 1102 or 1103 instead of heading 1106.
Held that— 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 sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). and the GST liability on all these products is 5%.
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, and the GST liability on these products is 5%.
Chutney powder is classifiable under Sub-heading 21069099 of the First Schedule to the Customs Tariff Act, 1975(1 of 1975). and GST liability on the said product was 18% upto 14.11.2017 and 5% with effect from 15.11.2017.
The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Gota Mix falling under Sub-heading 11061000 on which the GST liability will be 5%.
The supply of Bhajiya Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Bhajiya Mix on which the GST liability will be 5%.