Gajanand Foods Pvt. Ltd ., In re
Date: July 19, 2021
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Arun Richard
Subject Matter
Instant Mix Flours classifiable under HSN '2106 90'. Attract 18% GST
Summary
The subject 14 products of Mix Flour/ Instant Mix Flour are preparations for use, after processing, such as cooking, carrying out the detailed procedure for cooking as mentioned on the packets of all the said products, then ready for human consumptio…
The applicant M/s. Gajanand Foods pvt.ltd. supplies varieties of instant mix flours under the brand name of Gajanand-Handvo, Vada, Gota, Khaman, Dalwada, Dahiwada, Dhokla, Idli, RavaIdli, Dosa, Upma and Gulab Jamun Flour. As per the applicant, the above flours fall under HSN 1102. The applicant submits that the composition and ingredients contained in the different types of flours clearly reveals…