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TMI Blog2021 (8) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption and such food preparations should not be covered by any other heading of the Tariff, The heading includes preparations consisting of chemicals (salts) with food stuffs (flour, sugar, milk powder, etc) for incorporation in food preparations either as ingredient or to improve some of the characteristics of the product. CTH 2302 covers by products of the milling industry which do not comply with the requirements of Chapter Note 11(2)(A) and sifting residues. CTH 1106 covers flours of dried leguminous vegetable and lentils if they are obtained only by milling of these raw materials through the process specified therein and no further processing has taken place and no addition of other substances with a view for their use as food preparations - In the case at hand, none of the products are entirely made of flours of products falling under Chapter 7 or 8 of the Tariff. CTH 1901 covers preparation in the form of powders, granules, etc of cereal covered under Chapter 11 of vegetable origin of any chapter, which are used by simply mixing with or boiling in water, or for making culinary preparations or may constitute intermediate preparation for the food industry and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said product - It is pertinent to note that the applicant does sell individual 'Cereal flours'/Gram flours classifying under Chapter 11 as seen from the entries in the invoices furnished by them. Therefore, the products being 'food preparations' and not classifiable specifically under any of the Tariff headings based on the major constituents or other criteria handed by the rules of Interpretation. All the products for which classification is sought before us are classifiable under CTH 2106. Applicable rate of tax under GST - HELD THAT:- In the case at hand, the products are all food preparations in the form of powder. The Dosai Mixes and Idli Mixes are packed and sold as mixes which is to be mixed with water/boiled water/curd to make it as batter and the product sold is a powder and not batter. Therefore the entry at 100A of Schedule-I is not applicable to the applicant's products. All the 49 products for which the ruling is sought is classifiable under CTH 2106 and the applicable rate is 9% CGST and 9%SGST as provided at SI.No. 23 of Schedule -III of the Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended and entry S.No. 23 of Schedule-Ill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. ------------------------------ Raja Radhesh (Proprietor: Krishna Bhavan Foods and Sweets) , 402, Big Bazzar Street, Gandhi Market, Trichy-620008 (hereinafter called the 'Applicant') is registered under GST Vide GSTIN 33AAFPR8076E1ZK. They are engaged in the manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix, Health Mix, Porridge Mix in the name of KRISHNA . They have sought Advance Ruling on the following question: 1. Clarification on rate of GST for thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Rice flour 1106 0% 25 3 Sooji 1104 5% 20 4 Salt 2501 0% 0.5 5 Wheat flour 1101 0% 2 6 Pepper 0904 5% 0.4 7 Cumin 0909 5% 0.4 8 Hydrogenated Fat 1517 5% 0.2 9 Curry Leaves 0910 0% 0.5 10 Cashew 0801 5% 1 c. Krishna Ragi Rava Dosai Mix in 200g SI. No Name of the commodity HSN Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the commodity HSN Tax % of mixing 1 Ragi 1008 0% 45 2 Rice 1006 0% 20 3 Black Gram 0713 0% 33 4 Salt 2501 0% 2 g. Krishna Multigrain Dosai Mix 200g SI. No Name of the commodity HSN Tax % of mixing 1 Ragi 1008 0% 33 2 Bajra 1008 0% 10 3 Jowar 1007 0% 22 4 Rice 1006 0% 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 Salt 2501 0% 1.5 2. IDLY MIXES a. KRISHNA Kanchipuram Idly Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 90 2 Black Gram Dhal 0713 0% 4 3 Pepper 904 5% 0.6 4 Cumin 909 5% 0.4 5 Sodium BI Carbonate E500 2836 5% 0.5 6 Hydrogenated Fat 1517 5% 1.5 7 Salt 2501 0% 1.5 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Asafoetida 1301 5 0.3 9 Turmeric 0910 5 0.2 10 Cashew Nut 801 5 .250 11 Curry Leaves 709 0 .250 12 Salt 2501 0 1 13 Lemon Salt E330 805 12 0.5 14 Malic Acid E296 2918 18 0.2 15 Ginger 0910 0 0.2 16 Spices 0909 5 0.4 d. KRISHNA Wheat Rava Idly Mix (Box) 200g SI. No Name of the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2501 0% 1.5 9 Lemon Salt E330 805 12% 0.7 10 Malic Acid E296 2918 18% 0.3 f. KlRISHNA Ragi and Bajra Idly Mix 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0 79 2 Ragi 0713 0 11 3 Bajra 1008 0 7 4 Hydrogenated fat 1517 5% 1.5 5 Urid Dhal 0713 0 0.25 6 Sodium BI Carbonate E500 2836 5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 10 3 Jowar 1008 0 15 4 Green Gram Dhal, Gram Dhal Urid dhal 0713 0 12 5 Shamai Rice 1008 0 8 6 Rice 1006 0 12.5 7 Onion 0703 0 1 8 Green Chilly 0709 0 1.5 9 Salt 2501 0 2.5 10 Curry Leaves 709 0 0.5 11 Asafoetida 1305 5 0.75 12 Chilly 0709 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Broken Green Dhal 0713 0% 32 3 Pepper 0904 5% 5 4 Cummin 909 5% 4 5 Turmeric 0910 5% 1.5 6 Cashew Nut 801 5% 1 7 Salt 2501 0% 2 8 Vegetable Fat 1517 5% 4 9 Curry Leaves 1211 0% 0.5 f. KRISHNA Uzhunthakali Mavoo 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Broken Black Gram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Urid Dhal 0713 0% 50 2 Rice Flour 1106 0% 30 3 Asafoetida 1301 5% 2 4 Salt 2501 0% 1.5 5 Sugar 1701 5% 5 6 Malic Acid E296 2198 18% 2 7 Sodium BI Carbonate E500 2836 5% 1.5 8 Hydrogenated Fat 1517 5% 8 J. KRISHNA Masai Vadai Mavoo 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Gram Dhal 0713 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 500gm SI. No Name of the commodity HSN Tax % of mixing 1 Gram Dhal Flour 0713 0% 40 2 Rice Flour 1106 0% 40 3 Asafoetida 0904 5% 2 4 Chilly Powder 904 5% 15 5 Sodium BI Carbonate 2836 5% 1 6 Salt 2501 0% 2 n. KRISHNA Wheat Khara Bath Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Broken Wheat 1008 0% 96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% 0.2 p. KRISHNA Fenugreek Kazhi Mix 200gm SI. No Name of the commodity HSN Tax % of mixing 1 Rice 1006 0% 59 2 Urid Dhal 0713 0% 35 3 Fenugreek 0910 5% 5 4 Cardamom 0908 5% 0.2 5 Salt 2501 0% 0.8 2.2 The applicant has stated that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 Cashew 801 5% 0.5 14 Dry Ginger 0910 5% 1 b. KRISHNA'' Sprouted Roasted Health Mix 200gm and 300gm SI. No Name of the commodity HSN Tax % of mixing 1 Ragi 1008 0% 10 2 Barley 1003 0% 13 3 Bajra 1008 0% 13 4 Sorghum 1007 0% 20 5 Green Gram Fried 0713 0% 17 6 Rice 1006 0% 17 7 Dry Gin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 1 Ragi 1008 0% 20 2 Sugar 1701 5% 20 3 Barley 1003 0% 2.5 4 Bajra 1008 0% 20 5 Sorghum 1007 0% 10 6 Green Gram Fried 0713 0% 10 7 Rice 1006 0% 13 8 Dry Ginger 0910 5% 9 Sago 1108 5% 2 10 Cardamom 908 5% 0.2 11 Milk Powder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% 1 3 Rice 1006 0% 4 4 Ragi 1008 0% 3 5 Wheat 1001 0% 1 6 Thinnai 1008 0% 1 e. KRISHNA Greengram Porridge Mix 200gm S.No Name of the Commodity HSN Tax % of Mixing 1 Green Moong Dhal 1008 0% 96 2 Salt 2501 0% 1 3 Rice 1006 0% 3 f. KRISHNA Multigrain Porridge Mix 200gm S.No Name of the Commodity HSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0713 0% 10 4 Bengal Gram Dhal 0713 0% 10 5 Rice 1006 0% 7.5 6 Salt 2501 0% 2.5 i. KIRISHNA Ragi Hand Grinded Rice Porridge Mix 100gm S.No Name of the Commodity HSN Tax % of Mixing 1 Hand Grind Rice 1006 0% 60 2 Rice 1006 0% 10 3 Ragi 1008 0% 10 4 Puffed Rice 1904 0% 5 5 Barley 1003 0% 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0% 5 Salt 2501 0% m. KRISHNA Samba Wheat Barnyard Rice Porridge Mix 100gm S.No Name of the Commodity HSN Tax % of Mixing 1 Barnyard Rice 1006 0% 60 2 Samba Wheat 1008 0% 10 3 Moong Dhal 0713 0% 10 4 Rice 1006 0% 5 5 Salt 2501 0% 0.5 6 Sago 1106 5% 4.5 2.4 The applicant has stated that the ingredients of the above said products are classifiable under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as a supply of Bhajiya Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST+ 2.5% SGST). The applicant has also relied upon the ruling issued by the Tamilnadu AAR in the case of Britannia Industries Private Limited, wherein it was ruled by the authority that the Flavoured Milk Powder sold in the name of Britannia Winkin Cow Thick Shake is not classified under the tariff heading 0402/0404 but classified under CTH 22029930 and taxed at 12% (CGST 6% + SGST 6%) in Order No.08/AAR/2020, Dated 25.02.2020. 2.5 In view of the aforementioned facts, the applicant has sought the authority to clarify the GST Rate on the above said products and its HSN Code as stated above. 3.1 The authorized representative, Shri. R.Thiagarajan, Advocate appeared for the personal hearing on 05.03.2021 and reiterated their submissions made in the application. They stated that they have registered for the Trade Mark' in 2018 which is still pending. They referred to the clarification in Circular No.80/54/2018-GST dated 31.12.2018 in respect of 'Chhatua' or 'Sattu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turmeric, cumin, clove, curry leaves, asafetida, baciliyam, black pepper, tej patta, curry leaves bundian, fennel seeds, anise seeds, bay leaf, neem leaves (sweet), flavours etc are added in a very little quantity to make the product tasty and delicious. j. At the processing unit, the applicant is not carrying any process of cooking. The applicant carries on only mixing process, whereby spices condiments and flavours are mixed with flour of grains, cereals and pulses. Flour of grains, cereals and pulses are used in its primary form. k. Instant mix/ready to mix flour is packed in sealed packing of 175 gms 200/500 grams and 1 kg. On packing material, preparation process/recipe is printed to prepare food from such instant mix. l. Instant mix/ready mix flour is by all means not a processed food, neither cooked food, nor semi-processed food, nor semi cooked food, nor preserved food or not a ready to eat food. Instant mixed flour is a flour of grains and pulses mixed with spices, condiments and flavours. After introduction of new GST regime, they were confused about the classification of goods under the GST Schedule and its applicable rate of tax. Some of the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the earlier taxation regime itself the Government has categorically clarified that their products falling under Chapter XI under the Commercial Tariff Head (CTH). Sample purchase invoices of various ingredients Palmyra Sugar, Dry Ginder, Dhals, Coriander, Green Gram, Black Gram, Bengal Gram, Maize, Thinai, Ragi, Horsegram, Wheat, cholam, Varagu, Kudiraivalli, Samai Rice, Rice, etc used for preparation of above said products. Copy of letter furnished to the Registrar of Trade Marks, Chennai in relation to use of the Trade Mark SRI KRISHNA dispute between the applicant and Ram Behari Agarwal Form 'C' Licence obtained from Tamilnadu Food Safety and Drug Administration Department, Government of Tamilnadu. Sample sale invoice copy of various products sold by them along with said products for which ruling is sought before this authority. They stated that their health mix products like Krishna Health Mavoo Mix, Sprouted Roasted Health Mix, Sprouted Roasted Health Mix (Badam) Sprouted Roasted Health Mix (Chaco) are significant in improving the health conditions of the women and old age peoples. These products are commonly and colloquially called a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rice, Urid Dal, salt, etc. 5% a.Krishna Horse Gram Mix Flour b.Krishna Green Leaf Dosai Mix Rice, Urid Dal, Salt etc. Rice,GreenGram Dal, Urid Dal, Salt etc. 2. IDLY MIXES a. Idli Mix Flour Rice, Dal, Sodium Bicarbonate, Salt etc. 5% a. Krishna Kanchipuram Idly Mix b. Krishna Oats Idly Mix Rice, Black Gram Dhal, Sodium Bicarbonate, Salt etc. Rice, Black Gram Dhal, Sodium Bicarbonate, Salt etc. b. Muthiya Mix Flour What Flour, Asafoeti da, Turmeric, Curry Leaves, salt etc. 5% c. Krishna Masala Idly Mix Rice Flour, Black Gram Dhal, Sodium Bicarbonate, Salt, Asafoetida, Turmeric, Curry Leaves etc. c. Rava Idli Mix Flour, Idli Mix Flour Gota Mix Flour Rava, Dhal, Sodium Carbonate, Curry Leaves, Salt 5% d. Krishna Wheat Rava Idly Mix Grain, Bengal Gram Dal, Sodium Bicarbonate, Curry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % h. Krishna Vadai Mavoo MasalVadai Mavoo Urid Dhal, Asafoetida, Salt, Sodium Bicarbonate, etc. i. Gota Mix Flour Dal, Asafoetida Sodium Carbonate, Salt, etc. 5% i. Krishna Pattanam Pakoda Mix, Ready Idiyappam Bajji Mix Gram Dhal Flour, Rice Flour, Asafoetida, Sodium Bicarbonate, Salt, etc. j. Upma Mix Four Wheat Granule, Dal, Green Chilli, Salt, Hydrogenated Fat, Mustard, etc. 5% j. Krishna Wheat Khara Bath Mix Broken wheat, Gram Dhal and Urid Dhal, Green Chilly, Salt, Hydrogenated Fat, Mustard, etc. k. Dhokla Mix Flour Rice, Dal, Asafoetida, Salt, etc. 5% k.Rice Upma Mix Fenugreek Kazhi Mix Rice, Toor Dhal, Gram Dhal, Urid Dhal, Asafoetida, Salt etc. 4.HEALTH MIXES a. Upma Mix Flour Wheat Granule, Gram, Dhal Sugar,etc. 5% a. Krishna Health Mavoo M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 2 above and the classification for their products with corresponding HSN code. The applicant has sought ruling on the classification and the applicable rate on the supplies made by them and therefore the application is admissible under Section 95/97(2) of the GST Act. 7. 1 From the submissions, it is seen that the ruling is sought for,- Dosai Mixes such as Krishna Rava Dosai Mix, Ragi Rava dosa Mix, Sola Dosai Mix, Kambu Dosai Mix, Multigrain Dosai Mix, Horse Gram Dosai Mix, Green Leaf Dosai Mix.; Idly Mixes such as Krishna Kanchipuram Idly Mix, Oats Idly Mix, Masala Idly Mix, Wheat Rava Idly mix, Rava Idly Mix, Ragi Bajra Idly Mix, Rice Idly mix.; Tiffin Mixes such as Adai Mavoo Mix, Millet Adai Mix, Kitchadi Mix, Parota Mix, Venpongal Mix, Uzhunthakazhi Mavoo, Kesari Mix, Paniyaram Mix, Vadai Mavoo, Masai Vadai Mavoo, Pattanam Pakoda Mix, Ready Idiyappam mix, Bajji Mix, Wheat Kara Bath Mix, Rice Upma Mix and Fenugreek Kazhi Mix.; Health mixes such as Health Mavoo Mix, Sprouted roasted Health Mix, Sprouted Roasted Health Mix (Badam), Sprouted Roasted Health Mix (Chaco) and Porridge Mixes such as Bajra Porridge Mix, Jowar Poridge Mix, Raggi Por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while the Muthiya mix consists of cereal flour with additives, the Krishna flour is a mix of flours of cereal, gram and additives and so on. In the case of M/s. Mahalakshmi Stores the classification was extended to various types of flours of cereals and grams mixed in a certain proportion and not meant for a particular savories, to fall under CTH 1102 and the one with additives (salt) to fall under CTH 1106. Again the composition of the products in the case of Mahalakshmi Stores and that in the case at hand is different. Further, as per Section 103 of the GST ACT, the ruling issued is applicable only to the applicant and the jurisdictional officer. Advance Ruling is issued based on the facts of the case furnished by the applicant before the authority and the facts of no two case are same. While the common ratio if any available can be adopted, applying the ruling extended to a certain set of facts to another may not be proper. 8.1 Having said that, the issue at hand is taken up independently based on its own merits. From the constituents of the ingredients of the products in hand, it is seen that that products are:- I - a mixer of flour of cereals falling under Chapter 10 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts required for a particular savories and additional garnishing is suggested for certain products to add to taste. 8.3 From the above, it is evident that the products are a mix of cereal flours and salt; mix of cereal flours, gram flours and salt; mix of cereal flours, gram flours, salt, hydrogenated fat, etc,; mix of gram flours and salt; mix of cereals flours/grains, gram/dhall, salt, leaves, etc and the products are in the form of flour/granules/strips containing all the essential ingredients, i.e, the contents are all equally needed for the product, irrespective of the percentage composition of such ingredient in the product and no ingredient can be called as an additive. Generally, the products are to be mixed wdth water/curd in the proportion mentioned in the packet and then cooked as per the instructions on the packet. The applicant purchases the various flours and the products are obtained by mixing the various ingredients as listed by them. 9.1 In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1106 20 10 --- Of sago kg. 1106 20 20 --- Of manioc (cassava) kg. 1106 20 90 --- Of other roots and tubers kg. 1106 30 - Of the products of Chapter 8 : 1106 30 10 --- Of tamarind kg. 1106 30 20 --- Of singoda kg. 1106 30 30 --- Mango flour kg. 1106 30 90 --- Other kg. The relevant HSN Explanatory Notes is as follows: GENERAL This Chapter includes: (1) Products from the milling of the cereals of chapter 10 and of sweet corn of chapter 7, other than milling residues of heading 23.02. In this context, the products from the milling of wheat, rye, barley, oats, maize(core) (including whole cobs ground with or without their husket, grain sorghum, rice and buckwheat falling in this Chapter are to be distinguishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 07.14 ] (b) Prepared ............ is known as .... ( Heading 19.03 ) From the above, it is seen that Chapter 11 covers the 'Products of Milling Industry' which have been processed as stated in the notes above and CTH 1106 covers flour, Meal and Powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of CTH 0714 or of products of Chapter 8. As seen in the explanatory-notes to chapter 11 above, flours of dried leguminous vegetable and lentils are classified under chapter 1106 if they are obtained only by milling of these raw materials no further processing has taken place no addition of other substances with a view for their use as food preparations is made. If there were additions for their use as food preparations, they would be classified under CTH 1901 and such products are excluded from chapter 11. 9.4 CTH 1901- Chapter 19: Chapter Note 2. For the purposes of heading 1901:- (a) the term groats means cereal groats of Chapter 11; (b) the terms flour and meal means :- (1) cereal flour and meal of Chapter 11, and (2) flour, meal and powder of vegetable origin of any Chapter, other than flou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d flour, meal and powder of vegetable origin of any Chapter, such as soya-bean flour. However, these terms do not cover flour, meal or powder of dried vegetables ( heading 07.12 ). of potatoes ( heading 11.05 ) or of dried leguminous vegetables ( heading 11.06 ). (B) The term starch covers both untransformed starches and starches which have been pregelatinised or solubilised. but not more evolved starch products such as dextrin maltose The Preparations of this heading may be liquid or in the form of powders, granules, doughs or other solid forms such as strips or discs. These Preparations are often used for making beverages, gruels, as food suitable for infants or young children, diebetic foods, etc., by simply Mixing with, or boiling in milk or water, or for making cakes, puddings, custards or similar culinary prepartion. They may also constitute intermediate preparations for the food industry. From the above, it is seen that CTH 1901 covers 'Flour', not only of the cereal covered under Chapter 11 but also of vegetable origin of any chapter; the preparation may be in the form of powders, granules, doughs or other solid forms such as strips or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 2106 90 92 ---- Sterilized or pasteurized millstone 2106 90 99 ---- Other HSN Explanatory Notes is as follows: 2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED 2106 10 - Protein concentrates and textured protein substances 2106 90 - Other: Provided that they are not covered by any other heading of the Nomenclature, this Heading covers: (A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk. etc.), for humen consumption. (B) Preparations consisting wholly or partly of foodstuffs used in the making of beverages or for food preparations for human consumption. The heading includes preparations consisting of mixture of chemicals (organic acid, calcium salts, etc.) With foodstuffs (floor, sugar, milk, powder etc.) For incorporation in food preparations either as ingredients or to improve some of these characteristics (appearance, keeping qualities etc.) [see the General Explanatory Note to Chpater 38] However, the heading does not Cover Enzyme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osperm and a little flour. (2) sharps for middlings, obtained from ground cereals as a by product in the manufacture of flour and consisting largely of the fiber protions of the skins left after screening and sieving and of a little flour. (B) Residues from the sifting or other working of cereals grains. Sifting residues, obtained during pre-milling operations, consist essentially of - grains of the basic cereal, smaller, mis-shapen, broken or crumbled; - seeds of various stray plants mixed with the basic cereal; - fragments of leaves, stalks, minerals etc. This category further include: (1) Residues form the cleaning of silos, ships, holds etc., which have much the same composition as the above. (2) The pericarp removed from the rice grain during the bleaching operation. (3) Residues resulting form bulling, rolling, flaking, pearting, sheing or kibbling of cereal grain. (C) Residues and waste of a similar kind resulting from the grinding or other working of leguminous plants. The heading also covers the above products as the form of pellets (see the General Explanatory Note to this Chapter) The heading also covers whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific description, when possible - as per Rule 3(a) above, heading as if the product consisted of the material which gives the essential character the heading which occurs last in numerical order among those which equally merit consideration. 9.8 Applying the above to the case at hand, we find that 9.8.1 CTH 1106 covers flours of dried leguminous vegetable and lentils if they are obtained only by milling of these raw materials through the process specified therein and no further processing has taken place and no addition of other substances with a view for their use as food preparations. ;In the case at hand, none of the products are entirely made of flours of products falling under Chapter 7 or 8 of the Tariff. The applicant has referred to Circular No.80 dated 31.12.2018 containing clarification regarding GST rate and classification of Chhatua or Sattu which is a mixture of flour of ground pulses and cereals. The issue regarding classification of Chhatua or Sattu as appearing in the said Circular reds as under:- 3. Applicability of GST on Chhatua or Sattu: '3.1 Doubts have been raised regarding applicability of GST on Chhatua (known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be further processed/cooked for human consumption. The products in hand are more of in the nature of products meant for preparatory to cook food for human consumption and per-se not a preparation which can be used by mixing with water or boiling in water and therefore, the products do not merit classification under CTH 1901. Even the products listed at I and IV at Para 8.1, wherein the major ingredients are mix of cereal flours and mix of gram flours respectively, which are preparations in the form of powder of cereal vegetable origin do not fall under this category of products as these products cannot be said to be used by simply mixing with or boiling in water but required further processing and be cooked. 9.8.3 CTH 2302 covers products of milling industry which do not comply with the requirements of Note 2(A) to Chapter 11. The applicant seeks classification for their products under this heading only by stating that their products are comparable to the products ruled by the Gujarat AAR referred to by them. As brought out in para supra, the products based on the ingredients are not comparable. Further, in the said case, the authority has proceeded by concluding that the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t does sell individual 'Cereal flours'/Gram flours classifying under Chapter 11 as seen from the entries in the invoices furnished by them. Therefore, the products being 'food preparations' and not classifiable specifically under any of the Tariff headings based on the major constituents or other criteria handed by the rules of Interpretation. We hold that all the products for which classification is sought before us are classifiable under CTH 2106. 10.1 Having decided the classification of the products, the applicable rate is to be ruled. The applicable rate of tax under GST is provided vide Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 as amended. The relevant entries are as follows: Entry No.23 of Schedule-Ill of the said notification on which GST payable is 18% (9% CGST + 9% SGST), which reads as under: S.No. Chapter/Heading/ Subheading / Tariff Item Description of goods 23 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as Supari , Sterilized or pasteurized mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. 11(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended and the same, item-wise is tabulated as under: S/No. Name of the Commodity HSN Tax Dosai Mix- 1 Krishna Rava Dosai Mixes 2106 18% 2 Krishna Special Rava Dosai Mixes 2106 18% 3 Krishna Ragirava Dosai Mix 200gms 2106 18% 4 Sola Dosai Mix 500gms 2106 18% 5 Kambu Dosai Mix 500gms 2106 18% 6 Ragi Dosa Mix 500gm 2106 18% 7 Multigrain Dosai Mix 200gm 2106 18% 8 Horse Gram Dosai Mix 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Baiii Mix 200gm and 500gm 2106 18% 30 Wheat Khara Bath Mix 200gm 2106 18% 31 Rice Upma Mix 200gm 2106 18% 32 Fenugreek Kaxhi Mix 200gm 2106 18% Health Mixes- 33 Health Mavoo Mix 200gms,500gm 2106 18% 34 Sprouted Roased Health Mix 200gm and 300gm 2106 18% 35 Sprouted Roased Health Mix (Badam) box 200gm 2106 18% 36 Sprouted Roased Health Mix (Chaco) box 200gm 2106 18% Porridge Mixes- 37 Baira Porridge Mix 500gm 2106 18% 38 Jowar Porridge Mix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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