Mouth freshener comes Under Chapter Heading 2106 & 18% GST chargeable

In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh) We find that the present application seeks Ruling on appropriate classification of goods manufactured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same under Chapter 2106 of the HS Code paying GST @18%. It has been admitted and revealed by the Applicant that even during the pre-GST regime they had been clearing the impugned product under Chapter Head 2106. We further observe that the Applicant has been cleari...