GST Classification of Instant Mix Flours – Gujarat AAAR Decision

In re Ramdev Food Products Pvt. Ltd. (AAAR Gujarat)

In the case of In re Ramdev Food Products Pvt. Ltd., the Gujarat Appellate Authority for Advance Ruling (AAAR) reviewed the GST classification and applicable tax rate for instant mix flours manufactured and supplied by the appellant. The appellant contended that these mixes retained their identity as flours and should fall under headings 1101, 1102, or 1106, attracting a GST rate of 5%. They argued that the mixes are not “ready-to-eat” products but require further preparation, thereby qualifying as flours unde

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