2026-VIL-40-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification of Mouth Freshener Products – Applicant is a manufacturer of various types of mouth freshener products including mukhwas in a unique capsule form under the brand name "KAPSUL" – Applicable HSN classification and GST rate for the applicant's products - Paan Kapsul (Silver Coated), Paan Kapsul (Regular), Paan Kapsul (Rose), ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GasGo Candy – HELD - The Paan Kapsul products (Silver Coated, Regular, and Rose) should be classified under HSN 2106 90 30 as "Betel nut product known as Supari", as they contain raw supari (betel nuts) as one of the ingredients, along with menthol, but do not contain lime, katha (catechu), and tobacco - The products ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GasGo Candy, which are mainly composed of spices and ingredients like dry mango, pudina, dry ginger, cumin, orange powder, amla, salt, black pepper, red chili, etc., should be classified under HSN 2106 90 99 as "Food preparations not elsewhere specified or included" - As per Sl. No. 145 of Schedule-I of Notification No. 9/2025-CT(R) dated 17.09.2025, goods falling under HSN 2106 (other than 21069020-Pan Masala) will attract GST at the rate of 5%. Therefore, all the applicant's products, i.e., Paan Kapsul (Silver Coated), Paan Kapsul (Regular), Paan Kapsul (Rose), ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GasGo Candy, will attract GST at the rate of 5% - Ordered accordingly
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