Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2106 90 Despite Flour Being Key Component
Case-Laws
GST
AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requ
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