The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST payable on the mixed supply of Instant mix flour of Gota or Methi Gota with Chutney powder or Kadi Chutney powder.
The applicant, M/s. Ramdev Food Products Pvt. ltd., supplies varieties of instant mix flour under the brand name of Ramdev.
The applicant has submitted the method of making instant mix flours wherein it is stated that The applicant purchases food grains/pulses such as wheat, rice, chana dal, udad dal, etc from vendors. The food grains/pulses are fumigated and cleaned for the removal of wastage. The food grains/pulses are then grinded and converted into flour. The flour is sieved for the removal of impurities. The flour is then mixed with other ancillary ingredients such as salt, spices, etc. The proportion of flour in most of instant mixes is ranging from 70% to 90%. The flour mix is then subjected to quality inspection and testing. The flour mix is thereafter packaged and stored for dispatch.
The applicant has sought the advance ruling on the issue in respect of applicability of the rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo; rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder; rate of tax under the GST Acts on supply of khaman along with masala pack.
The Coram of Members Sanjay Saxena and Arun Richard held that the subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST.
“The mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney powder shall be treated as supply of Instant Gota Mix Flour/Instant Methi Gota Mix Flour respectively (falling under HSN 2106 90) on which the GST liability will be 18%(9% CGST + 9% SGST),” the AAR added.
The AAR observed that the mixed supply of Instant mix flour of Khaman and masala pack shall be treated as supply of Instant Mix Flour of Khaman (falling under HSN 2106 90) on which the GST liability will be 18%.
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