Case LawOrder No GST-ARA-81/2021-22/B-629
Sharad Sadashiv Patil ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- November 27, 2025
- Type:
- Advance Ruling
- Members:
- Himani Dhamija, D P Gojamgunde
Subject
Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST
ClassificationComposite SupplyPrincipal Supply
Summary
The Authority for Advance Ruling dismissed the applicant's contention that 'Masala Paan' is a composite supply with betel leaf as the principal supply. The Authority ruled that 'Masala Paan' is a new product created by mixing various ingredients, thu…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Ad, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST…