GST on Scented Sweet Supari & Flavoured and Coated Illaichi
The CBIC issued Circular No. 163/19/2021- GST dated 06th October 2021 clarifying on the issue of GST rates applicable on scented sweet Supari & flavoured and coated Illaichi. The Circular reads as follows:
- Representations have been received seeking clarification regarding classification and applicable GST rates on flavoured and coated illaichi, and scented sweet supari.
- Scented sweet supari falls under tariff item 2106 90 30 as “Betel nut product” known as “Supari” and attracts GST rate of 18% vide entry at Sl. No. 23 of Schedule III of Notification no. 1/2017- central tax (rate) dated 28.06.2017.
- Flavoured and coated illaichi generally consists of Cardamom Seeds, Aromatic Spices, Silver Leaf, Saffron, Artificial Sweeteners. It is distinct from illaichi or cardamom (which falls under heading 0908). It is clarified that flavoured and coated illaichi is a value-added product and falls under sub-heading 2106. It accordingly attracts GST at the rate of 18% (Sl. No. 23 of Schedule III of notification no. 1/2017- central tax (rate) dated 28.06.2017).
Source: CBIC Circular
