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The products i.e. i. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST

Authority for Advance Ruling —– Taxability on varieties of Flours --– The applicant is a supplier of Pulses, Flours, Namkeen, Mix Flours and other food products including Khaman Flour, Gota Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour, supplied in a unit container under the registered brand name of ‘KITCHEN XPRESS’. The applicant sought an advance ruling as to whether different varieties of Flours i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour manufactured and supplied by applicant will attract CGST/SGST. Held that:- The Hon’ble Authority for Advance Ruling held that the products Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-CTR dated 28-6-2017.
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