GST

GST rates and classification of branded/unbranded Chhatua or Sattu

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.

Applicability of GST on Chhatua or Sattu:

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).

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