2026-VIL-11-AAR
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SGST Advance Ruling Authority

GST – Maharashtra AAR - Classification of Masala Paan, Composite Supply - Classification of Masala Paan and whether it can be considered as a Composite Supply with Betel Leaf as the principal supply - HELD – The Chapter Heading 21 covers 'Miscellaneous Edible Preparations' and Heading 2106 includes various edible items not covered elsewhere, with a residual entry 2106 9099 for 'Others'. The Masala Paan, being a product made from different ingredients, would merit classification under this residual entry - The product 'Masala Paan' or 'Meetha Paan' is covered under Chapter Heading 2106 9099 and chargeable to GST at the rate of 18% under entry No. 23 of Schedule III of Notification No. 1/2017 CT (R) Dated 28.06.2017 – Further, for a supply to be considered as a Composite Supply, it must satisfy the criteria laid down in Section 2(30) of the CGST Act, which includes the requirement of one of the supplies being the 'principal supply'. In the case of Masala Paan, the various ingredients used to prepare the product dissolve into one final product, and what the consumer receives is a single new product. The Masala Paan is not a naturally bundled supply, and all the ingredients cannot be considered to have been supplied in conjunction with each other in the ordinary course of business. Therefore, the supply of Masala Paan cannot be considered as a Composite Supply - The product 'Masala Paan' or 'Meetha Paan' is classifiable under HSN 2106 9099 and chargeable to GST at the rate of 18%, and that the supply of Masala Paan cannot be considered as a Composite Supply – Ordered accordingly
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