Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th February 2025. AAR observed that the products fall into two categories, i.e. (i) products manufactured by mixing ingredients and filling into edible capsules, namely Paan Kapsul (Silver Coated), Regular, and Rose; and (ii) products that are purchased in finished form and only packed or repacked, namely ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GasGo Candy. AAR held that Paan Kapsul variants are classifiable under HSN 2106 90 30 and the remaining products under HSN 2106 90 99, with GST payable at 5% on all products.