SIR WE WANT TO KNOW GST RATE OF INSTANT MIX MADE WITH FLOUR OF dried leguminous vegetables of heading 0713 USED TO PREPARE IDLI ,DOSA ETC.THIS INSTANT MIX IS MADE WITH SOME INGREDIENTS ,WHETHER IT WILL BE COVERED IN HSN CODE 1901 WHERE IT IS WRITS FOODS PREPARATION NOT MENTIONED ELSE WARE AND TAX RATE IS 18%.THERE IS ADVANCE RULING OF GUJRAT ADVANCE RULING NO. GUJ/GAAR/R/43/2020 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/33) Date: 30.07.2020 ,PLEASE CLEAR US BY REEFER THIS RULING

Reply—As per above mentioned advance ruling, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000 and taxable @5% GST.