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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%.

Authority for Advance Ruling —– Tax on supply of instant mix flours --– The applicant supplies varieties of instant mix flours under the brand name of Ramdev. The applicant sought advance ruling as to what is the applicable rate of tax on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo; what is the applicable rate of tax on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder; what is the applicable rate of tax on supply of khaman along with masala pack. Held that:- The Hon’ble Authority for Advance Ruling held that the subject goods including mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney powder and mixed supply of Instant mix flour of Khaman and masala pack, merit classification at HSN. 2106 90 attracting 18% GST as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-CT (Rate) dated 28-6-17.
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