GST rates and classification of branded/unbranded Chhatua or Sattu
CBIC has issued Circular No. 80/54 /2018-GST clarifying GST rates & classification of various goods.
Doubts have been raised regarding applicability of GST on Chhatua (Known as “Sattu” in Hindi Belt).
Chhatua or Sattu is a mixture of flour of ground pulses and cereals. HSN code 1106 includes the flour, meal and powder made from peas, beans or lentils (dried leguminous vegetables falling under 0713). Such flour improved by the addition of very small amounts of additives continues to be classified under HSN code 1106. If unbranded, it attracts Nil GST (S. No. 78 of notification No. 2/2017- Central Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017).
Merely because assessee had declared sales for only one month, the same cannot be treated as bogus on the basis…
ITAT deleted addition as the method of accounting had been accepted by the department in earlier years and the entire…
Orders passed under Benami Act cannot be challenged under Insolvency and Bankruptcy Code, 2016 - SC In a recent judgment,…
RBI notified format of Currency Declaration Form (CDF) to declare foreign exchange brought into India Regulation 6 of the Foreign…
MCA introduces Companies Compliance Facilitation Scheme 2026 Ministry of Corporate Affairs has issued General Circular No. 01/2026 dated 24.02.2026 introduced…
In case of admitted income, it is not for the Assessing Officer to establish the evidentiary basis thereof – High…