Classification of goods— This appeal has been filed against the decision of advance ruling authority. 

The appellants are manufactures of ready to prepare cook products like Dosai Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix etc, in the name of “KRISHNA”

The Advance Ruling Authority's finding that the applicant's product is falling under entry no.23 of Schedule-III of notification No. 1/2017-C.T (Rate) dated 28.06.2017 and the GST liability on all these products is 18% .

Entry in serial number 59 of Schedule I of Notification No. 1/2017- Central Tax Rate, dated 28-6-2017speaks about the flours of cereals and dried leguminous vegetables. Whereas the products of the appellants do contain the flour and the same is not meant for supply as flour but meant as dosai mix, idly mix, vada mix, tiffin mix, health mix and porridge mix which are the products for human consumption by way of cooking as directed in the container label. Hence these products are not mere mixture of dried leguminous vegetable or cereals and hence not classifiable under HSN 1106.

Held that— Though Advance Ruling is applicable only to the person seeking the said ruling, the jurisdictional authority and the concerned Authority, it is pertinent to mention that the relied upon decision has been appealed by the Department and the Gujarat Appellate Authority in the said case of Dipak Kumar has held that the Instant Mixes' are classifiable under CTH 2106 and are covered under Sr. No. 23 of Schedule-III of Notification No. 01/2017-C.T.(Rate) as amended and are leviable to GST @ 18% (9%CGST+9%SGST)