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Informative

Mix Mukhwas and Roasted Til & Ajwain are Mixture of Products, Attract 5 % GST: AAR

Update / Judgement Date

09 Jun 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Gujarat Authority of Advance Ruling (AAR) ruled that "Mix Mukhwas" and "Roasted Til & Ajwain," seed mixes with a dominant quantity of sesame seeds, are liable for a 5% GST rate. M/s Bhagat Dhanadal Corporation, which sells these products, classified them under HSN 12074090. \r


The AAR, comprising Amit Kumar Mishra and Milind Kavatkar, confirmed this classification, noting the products' primary composition of sesame seeds (60% in Mix Mukhwas and 97% in Roasted Til & Ajwain). \r


The process of cleaning, salting, roasting, and adding turmeric doesn't exclude them from Chapter 12. As per Rule 3(b) of the GRI, these products are classified under Tariff Item 12074090 and taxed at 2.5% CGST and 2.5% SGST, totaling 5% IGST.