AAR : ‘Mouth Freshener’ classifiable under Chapter Heading 2106, liable to 18% GST

Jan 04,2019

Madhya Pradesh AAR holds that ‘Mouth Fresheners’ are classifiable under Chapter Head 2106 of the GST Tariff as ‘Food preparations not elsewhere specified or included’ liable to 18% GST (9% CGST + 9% SGST) under entry number 23 of Schedule III of Notification No. 01/2017- Central Tax (Rate); Rejects classification under Chapter 20 i.e. ‘Preparations of vegetable, fruit, nuts or other parts of plant’, taxable at 12%; Observes that the impugned product was ...

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