Instant mix flour which is not ready to eat is classifiable under HSN 2106 90 & taxable at 18%: AAR

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 3 November, 2021

Recent Posts

News, Blog, Insolvency and Bankruptcy Code

Interim Moratorium Barred Continuation of Proceedings u/s 138 of NI Act Against Petitioner Due to IBC’s Overriding Effect | HC

Blog, News, FEMA & Banking

Borrower’s Right to Redeem Secured Asset Ends on Publication of Notice u/s 9(1) of SI Rules, Not After Sale Completion | SC

Latest from Taxmann

Classification of Goods Instant Mix Flour - Heading No. 2106

Case Details: Authority for Advance Rulings, Gujarat Ramdev Food Products (P.) Ltd., In Re - [2021] 131 taxmann.com 292 (AAR - GUJARAT)

Judiciary and Counsel Details

    • Sanjay Saxena and Arun Richard, Member
    • Manan Shah, C.A. and Hardik Bhatt, Manager for the Applicant.

Facts of the Case

The applicant was engaged in supply of varieties of instant mix flours under a brand name. The flours would need further processing and not in ready to consume form. It filed an application for advance ruling to determine the classification and applicable rate of tax under GST Act on supply of instant mix flours for Gota, Khaman, Dalwada, Dahiwada, Idli, Dhokla, Dosa, Pizza, Methi Gota and Handvo.

AAR Held

The Authority for Advance Ruling observed that the Product Instant Mix Flours were preparations for use and after processing, such as cooking, carrying out the detailed procedure for cooking as mentioned on the packets of all the said products, they would be ready for human consumption. Moreover, these items contained spices and additives apart from flour of dried leguminous vegetables, rice and wheat, in different proportions. In view of the Explanatory Notes of the HSN, these products were excluded from the Heading Nos. 1101 and 1102. Since, these products were not specifically mentioned under any specific Tariff item and thus the products would merit classification under the residual entry ‘other’ at Heading No. 210690 and taxable at 18%.

Case Review

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied