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TMI Blog2021 (1) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of rice flour, wheat flour, wheat granules is very high and thereby falling under either of headings 1101, 1102 or 1103 instead of heading 1106. Hence all these sub-headings alongwith their chapter notes as well as explanatory notes to HSN will have to be looked into. In order to determine the classification of the above 18 items, we will be first required to refer to the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 containing the headings, sub-headings as well as the rates of Central Tax GST applicable to various goods, which are covered under 6 schedules. Recently, the Government has issued Circular No.80 dated 31.12.2018 containing clarification regarding GST rate and classification of some goods in which clarification has been issued with respect to classification of Chhatua or Sattu, which is a mixture of flour of ground pulses and cereals. The purpose of this circular being discussed here is that the said circular appears to be squarely applicable in the instant case. The issue regarding classification of Chhatua or Sattu as appearing in the said Circular - it can be seen from the above that HSN code1106 includes the flour, meal and powder made from peas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal order among those which equally merit consideration. Rice flour is classifiable under heading 1102 whereas leguminous flour is classifiable under heading 1106 and specific sub-heading 11061000. Hence the aforementioned products would be rightly classified under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (1 of 1975). The same will fall at Sr.No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended vide Notification No.27/2017-Central Tax (Rate) dated 22.09.2017 on which GST payable is 5%. Percentage-wise break of the flours of the ingredients involved in the branded products manufactured by the applicant - HELD THAT:- The products Upma mix flour and Rava mix flour each contain 70% of Suji flour (wheat granules), 20% of leguminous flours and 10% of spices and other ingredients. Similarly, Muthiya mix flour which appears at Sr.No.16 contains 90% of wheat flour and 10% of spices and other ingredients, whereas the product mentioned at Sr.No.17 i.e. Khichu mix flour contains 95% of rice flour, 2% of Sabu dana flour and 3% of spices and other ingredients. As per Rule 3(b), mixtures, composite goods consisting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST rate was 18% upto 14.11.2017 and 5% with effect from 15.11.2017. Whether chutney powder when supplied with Gota mix flour and Bhajiya mix flour, should be considered as Composite supply as stated by the applicant? - HELD THAT:- Chutney powder and Gota mix flour or Chutney powder and Bhajiya mix flour are not naturally bundled and are not supplied in conjunction with each other in the ordinary course of business as they can be supplied separately or independently in the ordinary course of business. We therefore conclude that Chutney powder supplied with Gota mix flour or Bhajiya mix flour cannot be considered a composite supply - applicant has submitted that he provides Chutney powder in a pouch along with Gota Mix and Bhajiya Mix and no extra amount is collected for such Chutney powder and that he is charging a single price for the combined supply of Gota Mix and Chutney powder or Bhajiya Mix and Chutney powder. Further, as discussed earlier, since the aforementioned supply is not a composite supply of goods and a single price is being charged for the combined supply of Gota Mix and Chutney powder or Bhajiya Mix and Chutney powder, it will be considered as a Mixed suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he direction of recipe, farsan/eatables can be prepared instantly after adding such other ingredients as required. The process followed by Talod can be understood as under: (a) Talod purchases food grains and pulses from open market. (b) Such pulses are sorted and washed and then send to grinding machine. (c) Pulses are grinded into flour in grinding machine for e.g. where Grams is purchased it results into gram flour by following grinding process. In certain cases, Talod purchases grinded flour directly from the vendors. (d) Now, certain spices are mixed in flour and such mixed flour is packed in various packings. (e) Mixed flour (commercially known as Instant Mix Flour ) are sold in open market or through distributors to consumers. (f) End consumer of such instant mix flour is required to follow certain food preparation process before such product can be consumed as eatable. (g) Hence, instant mix flour cannot be consumed as it is, but it is required to follow certain cooking procedures before consumption. Hence the product manufactured and sold by the applicant is not ready to eat but can be said as ready to cook . 3. The applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, Citric acid, Asafoetida, Ajma, Sounff, Chutney powder contacts, Wood apple powder from (Limonia Acidissima). 3. Dhokla Mix Flour Rice, Udad dal, Chana dal, Sugar, Iodised salt, Sodium Bicarbonate, Citric acid, Asafoetida. 4. Handwa Mix Flour Rice, Udad dal, Chana dal, Sugar, Iodised salt, Sodium Bicarbonate, Citric acid, Turmeric, Chillies, Garam masala (powder at curry leaves Bundian, Fennel seeds, Black peppers, Tajpatta, Clove leaves). 5. Idli Mix Flour Rice, Udad dal, Iodised salt, Sodium Bicarbonate, Citric acid. 6. Dosa Mix Flour Rice, Udad dal, Iodised salt, Sodium Bicarbonate, Citric acid. 7. Dahi-wada Mix Flour Moong dal, Udad dal, Iodised salt, Sodium Bicarbonate, Citric acid. 8. Dalwada Mix Flour Moong dal, Udad dal, Iodised salt, Sodium Bicarbonate, Citric acid. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owder mentioned above in Sr.No.18 in above table can be classified under Tariff item 2106 vide Entry No.100A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 (collectively referred to as the Rate Notifications ). (3) If not, whether on facts and circumstances of the case, Mixed flour and Chutney Powder mentioned above are to be classified in any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit. (4) Chutney powder when supplied with Gota Mix flour and Bhajiya Mix flour, should be considered as Composite Supply having HSN of principal supply i.e. 1106 and 5% GST should apply. 6. The applicant has referred to Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as well as to explanations (iii) and (iv) of the said notification which provides tax rates on intra-state supplies of goods. The applicant has described the relevant entries related to mixed flour products appearing in Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; that by going through the said entry, it is deduced that the following type of transactions can be included in the said entry: Ready for consumption form. Food preparations where there is minimal process required or no process required before consuming such food preparation like Khakhra etc. Residual entry; if not classified in any other chapter. 7.1. The applicant has further stated that in the said case, the instant mixed flour cannot be classified under Chapter heading 2106 due to the following reasons: The said mixed flour sold to customers are not in form of ready to eat. For preparing various Indian dishes, one has to not only carry out mixing process but also need to add spices, condiments and flavours etc. and other things as may be required. The recipe of preparing various Indian dishes by using the said mixed flour is also described on packet itself. In nutshell, for preparing Indian dishes, one has to carry out process prescribed on food packet. Further, significant process is required to be carried out on mixed flour to prepare final Indian dish. As the description stated in heading 1106 suits for the said products i.e.inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, instant mixed flour packets available in the market, which is used to prepare various Indian dishes such as Khaman, Gota, Dhokla, Handwa, Khichu, Idli etc. will be treated as cereal and pulse mixed flour and as per rate schedule of VAT Act; Nil rate of Tax shall attract thereon. Accordingly, based on above explanation and by taking the firm base of VAT regime; the appropriate HSN and rate for the products under the consideration are listed below: Sr.No. Product HSN Rate Comment 1. Khaman Mix Flour 1106 5% The said instant mixed flour is prepared from the flour of cereal and pulse only. The said products are related to milling industry. Followed legacy of classifying the products as mixed flour as applied in VAT regime (relied on Tax determination orders passed under VAT Act.) The said instant mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% and Chutney powder when supplied with Gota Mix flour and Bhajiya Mix flour, should be considered as Composite Supply having HSN of principal supply i.e. 1106 and 5% GST should apply. The applicant has submitted the summary of understanding of GST rates and applicability of HSN codes as under: Sr.No. Particulars S.No. of Notification No.01/2017-CTR HSN Code GST rate 1. Mixed Flours 59 1106 5% 2. Chutney Powder 100A 2106 5% 3. Chutney Powder supplied with Mixed Flours to be considered as composite supply. 59 1106 5% 8. The applicant vide his additional submission dated 08.07.2020 has submitted the details of HSN codes 1106 and 1901 as appearing in the Customs Tariff Act as under: Tariff item Description of Goods Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in respect of such brand name has been voluntarily foregone 5% 13 1901 Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; 18% 8.2 The applicant has stated that it can be understood from the above the both the chapter heading 1106 and 1901 covers flour and flour preparations and hence, with this additional submission, they intend to submit that the Flour for which advance ruling is sought for is covered under Chapter heading 1106 and not under 1901; that based on the explanations (iii) and (iv) of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017, while referring to the HSN and classification for GST, Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1106 5% 7. Dahi-wada Mix Flour 1106 5% 8. Dalwada Mix Flour 1106 5% 9. Khichu Mix Flour 1106 5% 10. Upma Mix Flour 1106 5% 11. Rava Idli Mix Flour 1106 5% 12. Medu-vada Mix Flour 1106 5% 13. Muthiya Mix Flour 1106 5% 14. Pudla Mix Flour 1106 5% 15. Moong Bhajiya Mix Flour 1106 5% 16. Cholafali Mix Flour 1106 5% 17. Bhajiya Mix Flour 1106 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45% 90% 10% 7. Dahiwada Mix Flour 75% 19% 94% 0% 0% 94% 6% 8. Dalwada Mix Flour 10% 85% 95% 0% 95% 5% 9. Meduvada Mix Flour 2% 84% 86% 9% 9% 95% 5% 10. Pudla Mix Flour 96% 96% 0% 96% 4% 11. Moong Bhajiya Mix Flour 10% 85% 95% 0% 95% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the submission of the applicant, they are involved in the business of manufacturing and selling of varied types of mixed flour under the Talod brand name that are used to prepare instant Farsan and other similar dishes and these ready to mix/instant mix is a flour of grains and pulses mixed with spices and condiments. They have stated that recipe for preparing farsan/eatables is printed on the packet of product and by following the direction of recipe, farsan/eatables can be prepared instantly after adding such other ingredients as required. The applicant has given the details of raw materials used in various products manufactured and flour of grains and pulses and other condiments contained in the products as follows: Sr.No. Product Ingredients used 1. Khaman Mix Flour Grams flour, Sugar, Iodised salt, Citric acid, Sodium bi carbonate, Turmeric. 2. Gota Mix Flour Grams flour, Sugar, Iodised salt, Chilli powder, Garam masala (powder of chilli cloves, Baciliyam, Black pepper, Coriander, Tej patta (Clo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cid, Sodium bi-carbonate, Red chilli, Saunf, Asafoetida. 16. Chorafali Mix Flour Chana dal, Udad dal, Chola dal, Iodised salt, Chillies, Black salt. 17. Bhajiya Mix Flour Bengal gram flour, Sugar, Iodised salt, Citric acid, Ajwain, Mari, Sodium bi-carbonate, Asafoetida, Coriander seeds. 18. Chutney Powder Wood Apple Powder, Sugar, Iodised Salt, Chilli Powder, Coriander cumin powder. 11.1 Percentage-wise break-up of the flours and other ingredients has been given by the applicant as under: Sr. No. Product Dried leguminous vegetable flours Rice and wheat flours Total flours Spices and other ingredients Chana Dal flour Udad dal flour Moong /Math Dal flour Total of leguminous flours Soji flour (wheat granules) Rice flo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% 95% 5% 9. Meduvada Mix Flour 2% 84% 86% 9% 9% 95% 5% 10. Pudla Mix Flour 96% 96% 0% 96% 4% 11. Moong Bhajiya Mix Flour 10% 85% 95% 0% 95% 5% 12. Chorafali Mix Flour 98% 98% 0% 98% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes to HSN will have to be looked into. In order to determine the classification of the above 18 items, we will be first required to refer to the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 containing the headings, sub-headings as well as the rates of Central Tax GST applicable to various goods, which are covered under 6 schedules, as under: (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI Further, Explanation (iii) and (iv) of the said Notification read, as under: (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated in column (3). Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometers (microns) 500 micrometers (microns) (1) (2) (3) (4) (5) Wheat and rye 45% 2.5% 80% --- Barley 45% 3% 80% --- Oats 45% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) cereal husks (heading 12.13) (c) prepared flours, groats, meals or starches of heading 19.01; (d Tapioca(heading 19.03). (e) Puffed rice, corn flakes and the like, obtained by swelling or roasting and bulgar wheat in the form of worked grains(heading 19.04) (f) vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (g) Residues derived from the sifting, milling or other working of cereals or of leguminous plants (heading 23.02). (h) pharmaceutical products (Chapter 30). (ij) Products of Chapter 33(see notes 3 and 4 to Chapter 33). 12.4 Explanatory notes to HSN in respect of heading 11.01, 11.02, 11.03 and 11.06 read, as under: 11.01 Wheat or meslin flour. This heading covers wheat or meslin flour (i.e. the pulverised products obtained by milling the cereals of heading 10.01) which fulfil the requirements as to starch content and ash content set out in paragraph (A) of Chapter Note 2(see General Explanatory Note) and comply with the criterion of passage through a standard sieve as required by paragraph (B) of that Note. Flours of this heading may be improved by the addition of very small quantities of mineral phosp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pellets: The cereal groats and meals of this heading are products, obtained by the fragmentation of cereal grains(including whole maize(corn) cobs ground with or without their husks), which, where appropriate, fulfil the requirements as to starch and ash content laid down in Chapter Note 2(A) and which in all cases comply with the relevant criterion as to passage through a sieve laid down in Chapter Note 3. As regards the distinction to be made between the flours of heading 11.01 or 11.02, the groats and meals of this heading and the products of heading 1104, see the General Explanatory note to Chapter (Item 1, second paragraph). Cereal groats are small fragments or floury kernels obtained by the rough grinding of grains. Meal is a more granular product than flour and is obtained either from the first sifting after the initial milling operation, or by re-grinding and re-sifting the groats resulting from that initial milling. Durum wheat meal or, semolina, is the principal raw material in the manufacture of macaroni, spaghetti or the like. Semolina is also used directly as a food stuff(example in making semolina puddings). This heading also includes meal(e.g. of maize(co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017). Further the dictionary meaning of Sattu is as under: Sattu is flour from the Indian subcontinent consisting of a mixture of ground pulses and cereals. The dry powder is prepared in various ways as a principal or secondary ingredient of dishes. Thus, it can be seen from the above that HSN code1106 includes the flour, meal and powder made from peas, beans or lentils (dried leguminous vegetables falling under 0713) and such flour improved by the addition of very small amounts of additives continues to be classified under HSN code 1106. 12.6 It is seen that products obtained from milling of dried leguminous vegetable including peas, lentils are covered under heading 11.06 and by milling of cereals (in the instant case) fall under headings 11.01, 11.02 or 1103. The applicant submitted that the product at hand is manufactured by grinding of pulses, mixing of flours and addition of a small quantity of spices and the finished product is ready and packed. The flours of grams, moong dal, rice, wheat and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 13. On going through the percentage-wise break of the flours of the ingredients involved in the products (bearing brand name Talod ) manufactured by the applicant at para 11.1 above, it is found that in respect of the products mentioned at Sr.Nos.1, 2, 4, 7, 8, 9, 10, 11, 12 and 13 of the list, we find that the flour content of leguminous flour is more in these products. Details of the same are, as under: (a) Khaman mix flour at Sr.No.1 containing 66% leguminous flour and 34% spices and other ingredients. (b) Gota mix flour at Sr.No.2 containing 75% leguminous floor and 25% spices and other ingredients. (c) Handwa mix flour at Sr.No.4 containing 50% leguminous floor, 35% rice flour and 15% of spices and other ingredients. (d) Dahi wada mix flour at Sr.No.7 containing 94% leguminous floor and 6% of spices and other ingredients. (e) Dalwada mix flour at Sr.No.8 containing 95% leguminous floor and 5% of spices and other ingredients. (f) Meduvada mix flour at Sr.No.9 containing 86% leguminous floor, 9% of rice flour and 5% of spic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the products manufactured by the applicant mentioned at para 11.1 above, we find that the flour content of leguminous flour and rice flour is equal in these products. Details of the same are, as under: (a) Dhokla mix flour at Sr.No.3 containing 45% leguminous flour, 45% of rice flour and 10% spices and other ingredients. (b) Idli mix flour at Sr.No.5 containing 45% leguminous flour, 45% of rice flour and 10% spices and other ingredients. (c) Dosa mix flour at Sr.No.6 containing 45% leguminous flour, 45% of rice flour and 10% spices and other ingredients. In this case, Rule 3(c) is applicable i.e. when goods cannot be classified by reference to Rule 3(a) or 3(b) of the Rules of interpretation of the Customs Tariff, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Rice flour is classifiable under heading 1102 whereas leguminous flour is classifiable under heading 1106 and specific sub-heading 11061000. Hence the aforementioned products would be rightly classified under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (1 of 1975). The same will fall at Sr.No.59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als listed in the table below fall in this Chapter if they have, by weight on the dry product : (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column (3). Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometers (microns) 500 micrometers (microns) (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eat flour and 10% spices are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) whereas Khichu mix flour containing 95% rice flour, 2% Sabu dana flour and 3% spices and other ingredients would be classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 13.5 On going through the entry of the above product in the Notification No.01/2017-Central Tax(Rate) dated 28.06.2017(hereinafter referred to as the said notification), we find that the same appears at entry No.103A of Schedule-I of the said Notification(after amendment of the said notification vide Corrigendum No.2 dated 12.07.2017 vide which entry No.103A was inserted) on which GST payable is 5% (2.5% CGST + 2.5% SGST) which reads as under: S.No. Chapter/Heading/ Sub-heading / Tariff item Description of goods 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] However, the above entry was amended vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017(with effect from 15.11.2017) and reads as under: S.No. Chapter/Heading/ Subheading / Tariff item Description of goods 23 2106 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]. Further, vide the aforementioned notification, chutney powder was excluded from the above entry and Sr.100A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 was amended with effect from 15.11.2017 wherein idli/dosa batter and chutney powder was added to roasted gram wherein GST rate involved was 5%(2.5% CGST + 2.5% SGST). The same reads as under: S.No. Chapter/Heading/ Subheadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ordinary course of business. We therefore conclude that Chutney powder supplied with Gota mix flour or Bhajiya mix flour cannot be considered a composite supply . 14.1 Now, since the aforementioned supply is not a composite supply of goods, the next issue required to be verified is whether chutney powder when supplied with Gota mix flour or Bhajiya mix flour, is covered under the definition of Mixed supply or otherwise. For this we need to refer to Section 2(74) of the CGST Act, 2017, which reads as under: mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration .- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; The applicant has submitted that he provides Chutney powder in a pouch along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we rule as under R U L I N G The following products manufactured and supplied by the applicant Shri Dipakkumar Kantilal Chotai(Talod Gruh Udyog)bearing brand name Talod are classified as under: (1) Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%(2.5% CGST + 2.5% SGST). (2) Upma mix flour, Rava idli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.103A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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