In re Kartik Pinakin Bhatt [Trade Name: Ace Multitechs] (GST AAR Gujarat)
Date: February 18, 2026
Subject Matter
Mouth Fresheners and Digestive Products in Capsule Form Classified Under HSN 2106 Attract 5% GST
Summary
The Advance Ruling Authority has classified mouth fresheners (Paan Kapsul variants) under HSN 2106 90 30 and other digestive products (e.g., ChatPata Twins) under HSN 2106 90 99. All these products are determined to attract GST at 5% . Summary of Fac…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Kartik Pinakin Bhatt , 701/A/2, Ace Multitechs, V U Nagar, GIDC Estate, Anand, Gujarat-388121 [for short — ‘appliance] is registered under GST and their GSTIN is 24ADCPB9847P1Z4. 2. The applicant is a manufacturer of various type of Mouth Freshener including mukhwas in a unique capsule form under the brand name “KAPSUL”. The main…