18% GST on ready-to-cook idli, dosa, porridge mix: AAR

Ready-to-cook dosa, idli, porridge mix, etc sold in powdered form are taxable at 18 per cent, even though the GST rate is 5 per cent if they are sold as batter.

RULING

The classification of the products is CTH 2106 and the applicable rate of tax is 9%CGST as per entry no.23 of Schedule-Ill of Notification No. 1l2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. II(2)/CTR/532(d-4)12017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended And the same.