Appellate Authority for Advance Rulings (AAAR) of Gujarat ruled that the ready-to-eat product would draw 18 per cent rate.

It slightly modified the ruling of the state-based Authority for Advance Rulings (AAR). The AAR had also ordered that these products would draw 18 per cent GST but under a different classification. As a result, these should be classified under entry 16 of HSN 1905, which also includes products such as pastry, cakes, biscuits, and other bakers‘ wares. This entry draws an 18 percent tax rate.