{"id":75080,"date":"2026-02-25T11:55:37","date_gmt":"2026-02-25T06:25:37","guid":{"rendered":""},"modified":"2026-02-25T11:55:37","modified_gmt":"2026-02-25T06:25:37","slug":"classification-as-food-preparations-under-hsn-2106-leads-to-applicable-gst-on-specified-supari-and-mouth-freshener-products","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75080","title":{"rendered":"Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products."},"content":{"rendered":"<p>Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.<br \/>Case-Laws<br \/>GST<br \/>Products containing raw supari and menthol but not lime, katha or tobacco qualify as &#39;Betel nut product known as Supari&#39; under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener\/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade\/popu<\/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=97167\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.Case-LawsGSTProducts containing raw supari and menthol but not lime, katha or tobacco qualify as &#8216;Betel nut product known as Supari<\/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-75080","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75080","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=75080"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75080\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}