{"id":74970,"date":"2026-02-10T07:46:24","date_gmt":"2026-02-10T02:16:24","guid":{"rendered":""},"modified":"2026-02-10T07:46:24","modified_gmt":"2026-02-10T02:16:24","slug":"masala-paan-classification-as-mixed-supply-and-taxable-as-miscellaneous-edible-preparation-taxed-at-18","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74970","title":{"rendered":"Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%."},"content":{"rendered":"<p>Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.<br \/>Case-Laws<br \/>GST<br \/>Masala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principal supply; therefore it is a mixed supply with no single principal component. Applying mixed supply analysis and tariff interpretation, the product lacks a specific entry in Chapter 21 and falls to the residual classification as a mis<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96761\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Masala Paan classification as mixed supply and taxable as miscellaneous edible preparation; taxed at 18%.Case-LawsGSTMasala paan comprises multiple equally necessary ingredients, so it does not qualify as a composite supply with betel leaf as the principa<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74970","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74970"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74970\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}