Masala Paan Taxed at 18% as It Is Not a Composite Supply AAR Maharashtra

In re Sharad Sadashiv Patil (GST AAR Maharashtra)

The Authority for Advance Ruling, Maharashtra examined whether the supply of “Masala Paan” (Meetha Paan) qualifies as a composite supply with betel leaf as the principal supply and how it should be classified for GST purposes. The applicant argued that betel leaf is the core ingredient and other items are ancillary, seeking nil GST by treating the supply as composite. After examining the ingredients, preparation process, and statutory definitions, the Authority held that Masala Paan is a single, distinct edible product created b

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