Classification of various products of Mix Flour / Instant Mix Flour and applicable rate of GST.
Appellate Authority for Advance Ruling —– GST on mixed Floor – The applicant engaged is selling ‘Mixed Flour’ which is used for preparing different traditional Indian dishes such as Khaman, Gota, Dhokla, Handwa, Rice & Rava Idli, Dosa, Dahiwada, Dalwada, Menduwada, Bhajiya, Vada Masala, Khichu, Upma, Muthiya, Pudla, GulabJamun, Moong Bhajiya and Cholafali. The AAR held that Khaman mix flour, Gota mix flour, Handwa mix flour, Dahiwada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moongbhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000. They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%. Upma mix flour, Ravaidli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000, whereas Khichu mix flour is classifiable under sub-heading 23024000. They appear at Entry No.103A of Schedule-I of Notification No.01/2017Central Tax (Rate) dated 28.06.2017 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). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The 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 (falling under Sub-heading 11061000) on which the GST liability will be 5%. Aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling modified the Advance Ruling and held that the products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f)Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada MixFlour, (i) Khichu Mix Flour, (j) Upma Mix Flour, (k) RavaIdli Mix Flour, (l) Medu Wada Mix Flour, (m) Muthiya Mix Flour, (n) Pudla Mix Flour, (o) Moong Bhajiya Mix Flour, (p) Chorafali Mix Flour, and (q) Bhajiya Mix Flour is classifiable under Tariff Item 2106 90 99. The products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f) Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada Mix Flour, (i) Khichu Mix Flour, (j) Upma Mix Flour, (k) RavaIdli Mix Flour, (l) Medu Wada Mix Flour, (m) Muthiya Mix Flour, (n) Pudla Mix Flour, (o) Moong Bhajiya Mix Flour, (p) Chorafali Mix Flour, and (q) Bhajiya Mix Flour are covered under entry at Sr. No. 23 of Schedule – III of Notification No. 1/2017-Central Tax (Rate), as amended and Notification No. 1/2017-State Tax (Rate), and are leviable to Goods and Services Tax @ 18% ad-valorem.
Classification of various products of Mix Flour / Instant Mix Flour and applicable rate of GST.
Appellate Authority for Advance Ruling —– GST on mixed Floor – The applicant engaged is selling ‘Mixed Flour’ which is used for preparing different traditional Indian dishes such as Khaman, Gota, Dhokla, Handwa, Rice & Rava Idli, Dosa, Dahiwada, Dalwada, Menduwada, Bhajiya, Vada Masala, Khichu, Upma, Muthiya, Pudla, GulabJamun, Moong Bhajiya and Cholafali. The AAR held that Khaman mix flour, Gota mix flour, Handwa mix flour, Dahiwada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moongbhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000. They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%. Upma mix flour, Ravaidli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000, whereas Khichu mix flour is classifiable under sub-heading 23024000. They appear at Entry No.103A of Schedule-I of Notification No.01/2017Central Tax (Rate) dated 28.06.2017 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). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The 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 (falling under Sub-heading 11061000) on which the GST liability will be 5%. Aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling modified the Advance Ruling and held that the products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f)Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada MixFlour, (i) Khichu Mix Flour, (j) Upma Mix Flour, (k) RavaIdli Mix Flour, (l) Medu Wada Mix Flour, (m) Muthiya Mix Flour, (n) Pudla Mix Flour, (o) Moong Bhajiya Mix Flour, (p) Chorafali Mix Flour, and (q) Bhajiya Mix Flour is classifiable under Tariff Item 2106 90 99. The products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f) Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada Mix Flour, (i) Khichu Mix Flour, (j) Upma Mix Flour, (k) RavaIdli Mix Flour, (l) Medu Wada Mix Flour, (m) Muthiya Mix Flour, (n) Pudla Mix Flour, (o) Moong Bhajiya Mix Flour, (p) Chorafali Mix Flour, and (q) Bhajiya Mix Flour are covered under entry at Sr. No. 23 of Schedule – III of Notification No. 1/2017-Central Tax (Rate), as amended and Notification No. 1/2017-State Tax (Rate), and are leviable to Goods and Services Tax @ 18% ad-valorem.