‘Mix Mukhwas’ & ‘Roasted Til & Ajwain’ falls under HSN Code 12074090

In re Bhagat Dhanadal Corporation (GST AAR Gujarat)

In the case of In re Bhagat Dhanadal Corporation (GST AAR Gujarat), the Authority for Advance Ruling (AAR) of Gujarat provided a ruling on the classification and applicable tax rates for two products, ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’, manufactured and sold by M/s Bhagat Dhanadal Corporation. Below is a comprehensive summary of the case, focusing on the ruling and its reasoning.

Products and Manufacturing Process

M/s Bhagat Dhanadal Corporation, a partnership firm based in Ahmedabad, Gujarat, deals with various seed mixes, including ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’. The ingredients and processes for these products are detailed as follows:

Mix Mukhwas

Ingredients:

• Sesamum Seeds (Til seeds) – 60.00%
• Coriander Seeds (Dhana Dal) – 27.00%
• Fennel Seeds (Sanuf Seeds) – 8.00%
• Dill Seeds (Suva Seeds) – 2.20%
• Ajwain Seeds – 2.20%

Manufacturing Process:

1. Cleaning of seeds (Fennel, Dill, Ajwain, Sesamum).
2. Mixing salt and citric acid in water to create a solution, which is mixed with sesame seeds.
3. Salting and resting the sesame seeds overnight.
4. Cleaning and roasting sesame seeds, applying turmeric powder during roasting.
5. Roasting other seeds separately.
6. Mixing all roasted seeds.
7. Packing the final product in pouches.

Roasted Til & Ajwain