Case of Sharad Sadashiv Patil, AAR Maharashtra Ruling Dated 28th November 2025. AAR held that Masala Paan is a single, distinct edible product created by combining multiple ingredients, each essential to its identity. The supply does not involve naturally bundled supplies with a principal supply, and therefore cannot be treated as a composite supply. AAR concluded that Masala Paan is classifiable as a miscellaneous edible preparation, under HSN 2106 9099 and held taxable at 18% GST.