The Instant Mix Flours/Mix Flours are classifiable under HSN 2106 90(Others) attracting 18% GST.
Authority for Advance Ruling —– Tax on Mix Flours/Mix Flours --– The applicant supplies varieties of instant mix flours under the brand name of Gajanand-Handvo, Vada, Gota, Khaman, Dalwada, Dahiwada, Dhokla, Idli, RavaIdli, Dosa, Upma and Gulab Jamun Flour. The applicant sought advance ruling as to under which Chapter, Tariff Heading and HSN, the different varieties of Flours i.e. Handvo Flour, Vada Flour, Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour, RavaIdli Flour, Dosa Flour, Upma Flour, Gulab Jamun Flour manufactured and supplied by the applicant will attract CGST/SGST.
Held that:- The Hon’ble Authority for Advance Ruling declared that the Instant Mix Flours/Mix Flours of Handvo Flour, Vada Flour, Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour, RavaIdli Flour, Dosa Flour, Upma Flour, Gulab Jamun Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST.
The Instant Mix Flours/Mix Flours are classifiable under HSN 2106 90(Others) attracting 18% GST.
Authority for Advance Ruling —– Tax on Mix Flours/Mix Flours --– The applicant supplies varieties of instant mix flours under the brand name of Gajanand-Handvo, Vada, Gota, Khaman, Dalwada, Dahiwada, Dhokla, Idli, RavaIdli, Dosa, Upma and Gulab Jamun Flour. The applicant sought advance ruling as to under which Chapter, Tariff Heading and HSN, the different varieties of Flours i.e. Handvo Flour, Vada Flour, Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour, RavaIdli Flour, Dosa Flour, Upma Flour, Gulab Jamun Flour manufactured and supplied by the applicant will attract CGST/SGST.
Held that:- The Hon’ble Authority for Advance Ruling declared that the Instant Mix Flours/Mix Flours of Handvo Flour, Vada Flour, Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour, RavaIdli Flour, Dosa Flour, Upma Flour, Gulab Jamun Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST.