2106 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

171 [ Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] ] Clarification Clarification regarding classification and applicable GST rates on flavored and coated illaichi, and scented sweet supari. [ See para 7 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari , Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 75 [Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 112 [preparations in ready for consumption form, khakhra]] ****************** Note: As amended vide notification no. 35/2017 dated 13-10-2017 , before it was read as, All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari , Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 75 [Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible preparations in ready for consumption form] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari , Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]