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Mouth freshener has been classified as ‘Food preparation not elsewhere specified or included’ under HSN 2106

January 7, 2019[2019] 101 taxmann.com 97 (AAR - MADHYA PRADESH)
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CGST : 'Mouth Fresheners' are classifiable under Chapter Head 2106 of the GST Tariff as 'Food preparations not elsewhere specified or included' liable to 18 per cent GST (9 per cent CGST + 9 per cent SGST) under entry number 23 of Schedule III of Notification No. 01/2017- Central Tax (Rate). The impugned product i.e. Mouth Freshner was being classified under Chapter Heading 2106 of the erstwhile Central Excise Tariff Act, 1985 and there being no physical change in the ingredients/inputs/raw materials used in production/manufacture of the impugned goods, there was no reason in reviewing the established/settled classification

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