Digestive Capsules Classified as Supari, Not Pan Masala; GST Fixed at 5%: AAR Gujarat

In re Kartik Pinakin Bhatt [Trade Name: Ace Multitechs] (GST AAR Gujarat) The applicant, a GST-registered manufacturer based in Gujarat, sought an advance ruling regarding the classification and applicable GST rate on its range of mouth freshener products marketed under the brand “KAPSUL.” The products include Paan Kapsul (Silver Coated), Paan Kapsul (Regular), Paan Kapsul (Rose), ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GasGo Candy. The applicant manufactures the first three products by mixing ingredients and filling them into edible plant-based capsules, while the rema...