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Case Name : In re Chellasamy Nadar Deivarajan (Mahalakshmi Store) (AAR Tamilnadu)
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In re Chellasamy Nadar Deivarajan (Mahalakshmi Store) (AAR Tamilnadu) Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product) fall under exemption as per the circular no 80 dt. 31-12-2018 and Clarify the GST Rate for Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour and it’s HSN Code? The applicable rate of tax is dependent o...
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