Kitchen Express Overseas Ltd ., In re
Date: July 30, 2021
Subject Matter
Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST
Summary
The case law deals with the classification of food products under the GST regime based on the HSN system. It discusses the application of the HSN codes, interpretative rules, and the customs tariff for classifying goods under GST. It also addresses t…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT A. BRIEF FACTS The applicant is a supplier of Pulses, Flours, Namkeen, Mix Flours and other food products including Khaman Flour, Gota Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour, supplied in a unit container under the registered brand name of ‘KITCHEN XPRESS’. These flours are in the form of i…