The Appellate Authority for Advance Ruling in Gujarat addressed ...

Classification of various flours under Chapter Heading 21.06 of the CTA, 1975 upheld by appellate authority. Mix Flour classified under Tariff Item 2106 90 99.

Case Laws GST

June 4, 2024

The Appellate Authority for Advance Ruling in Gujarat addressed the classification of various flours like Gota Flour, Khaman Flour, Dalwada Flour, and others under the GST rate. It was determined that these products fall under Chapter Heading 21.06 of the CTA, 1975, as they are food preparations for human consumption. The mix flours were classified under Tariff Item 2106 90 99 as "Other" since they were not specifically listed under any particular Tariff Item. The ruling clarified that any food preparation not elsewhere specified in the CTA, 1975, is covered under Chapter Heading 2106, regardless of additional preparation steps required before consumption.

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The Appellate Authority for Advance Ruling in Gujarat addressed ...

Classification of various flours under Chapter Heading 21.06 of the CTA, 1975 upheld by appellate authority. Mix Flour classified under Tariff Item 2106 90 99.

Case Laws GST

June 4, 2024

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