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APPLICANT CONTENTION
The applicant has classified the above impugned products under Chapter Heading 2106 “Miscellaneous
Edible Preparations not elsewhere specified or included” and discharging GST @18%.
The applicant contended that there are other major market players in this field under the brand name
‘Chutki’, ‘Paas Paas’, ‘Mastana Mouth Freshner’ etc. and these particular products are being classified
under Chapter 20 of the HSN attracting GST @12%.