Gujarat AAAR: Flour mixes with additives are subject to 18% GST


Gujarat AAAR: Flour mixes with additives are subject to 18% GST


The Gujarat Appellate Authority for Advance Ruling has clarified that flour mixes containing additives attract an 18% Goods and Services Tax (GST) as they fall under a class of food preparations for which a lower tax rate is not specified in the law.

The company sells gota, khaman, dalwada, dahi-wada, dhokla, idli and dosa flour mixes in powder form and pleaded that these are sattu and should be subjected to goods and services tax (GST) at 5%.The AAAR rejected the appellant’s contention and said that ingredients used to make ‘instant flour mixes’ are not covered by the relevant GST rules as is the case with sattu.

The appellant detailed the composition of various flours, noting that they do not contain maize or wheat flour. Therefore, they argue these products should be classified under HSN code 1106, which carries a GST rate of 5% (2.5% CGST and 2.5% SGST). The appellant contended that these instant mix flours are akin to products such as ‘Sattu’ or ‘Chhatua,’ which also fall under HSN code 1106.

The authority categorized the products under HSN code 2106 90 (Others), which carries an 18% GST (9% CGST + 9% SGST). This decision was based on examining the product packaging and ingredient list and observed that the products contain a mix of spices and other ingredients (ranging from 5% to 27%), which are not included in Chapter 1106. Thus, the products do not qualify for classification under Chapter 1106, which means for simpler milling products without significant additives.


The copy of the order as under:

kitchen-express-overseas-ltd (1) (1)



Krishnakant Jakhotia
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