Ready to prepare food products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix is classifiable under HSN 2106 and taxable @18%.
Authority for Advance Ruling — Food Products – The applicant is engaged in the preparations of the food products, they have mixture of various ingredients (commodities in various rate of tax slabs) used for the manufacturing and are sold as 175gm, 200gm, 500gm and lKg packet. Some of the products are like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix in the name of “KRISHNA”. The applicant sought an Advance Ruling regarding clarification on rate of GST for their products listed in the application and the applicable HSN code.
Held that:- The Hon’ble Authority for Advance Ruling held that all the 49 products for which the ruling is sought is classifiable under CTH 2106 and the applicable rate is 18% as provided at SI.No. 23 of Schedule -III of the Notification No. 01/2017-CTR dated 28.06.2017 as amended and entry S.No. 23 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.
Ready to prepare food products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix is classifiable under HSN 2106 and taxable @18%.
Authority for Advance Ruling — Food Products – The applicant is engaged in the preparations of the food products, they have mixture of various ingredients (commodities in various rate of tax slabs) used for the manufacturing and are sold as 175gm, 200gm, 500gm and lKg packet. Some of the products are like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix in the name of “KRISHNA”. The applicant sought an Advance Ruling regarding clarification on rate of GST for their products listed in the application and the applicable HSN code.
Held that:- The Hon’ble Authority for Advance Ruling held that all the 49 products for which the ruling is sought is classifiable under CTH 2106 and the applicable rate is 18% as provided at SI.No. 23 of Schedule -III of the Notification No. 01/2017-CTR dated 28.06.2017 as amended and entry S.No. 23 of Schedule-III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.