GST rates on Chana Sattu/ Sattu

The CBIC issued Circular No. 80/54/2018- GST dated 31^st December, 2018 clarifying on various issues. One such issue is the applicability of GST on Chhatua or Sattu. Let’s see what the Circular says…

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 (Sl. No. 78 of Notification no. 2/2017- central tax (rate) dated 28.06.2017 and if branded and packed it attracts 5% GST (Sl. No. 59 of Schedule I of notification no. 1/2017- central tax (rate) dated 28.06.2017).

Source: CBIC Circular No. 80/54/2018- GST dated 31^st December 2018