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

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 ...