{"id":4681,"date":"2026-02-22T17:14:38","date_gmt":"2026-02-22T17:14:38","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4681"},"modified":"2026-02-22T17:14:39","modified_gmt":"2026-02-22T17:14:39","slug":"gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/","title":{"rendered":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0"},"content":{"rendered":"\n

Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th<\/sup>\u00a0February 2025.<\/em>\u00a0AAR 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.\u00a0<\/p>\n\n\n\n

(Link: AAR Gujarat Ruling Dated 19\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th\u00a0February 2025.\u00a0AAR observed that the products fall into two categories, i.e. […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4681","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th\u00a0February 2025.\u00a0AAR observed that the products fall into two categories, i.e. […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-22T17:14:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-22T17:14:39+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, AAR Gujarat Ruling Dated 19\/02\/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0\",\"datePublished\":\"2026-02-22T17:14:38+00:00\",\"dateModified\":\"2026-02-22T17:14:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\"},\"wordCount\":111,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\",\"name\":\"GST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-02-22T17:14:38+00:00\",\"dateModified\":\"2026-02-22T17:14:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, AAR Gujarat Ruling Dated 19\/02\/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/","og_locale":"en_US","og_type":"article","og_title":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th\u00a0February 2025.\u00a0AAR observed that the products fall into two categories, i.e. […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-02-22T17:14:38+00:00","article_modified_time":"2026-02-22T17:14:39+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0","datePublished":"2026-02-22T17:14:38+00:00","dateModified":"2026-02-22T17:14:39+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/"},"wordCount":111,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/","name":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 - Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-02-22T17:14:38+00:00","dateModified":"2026-02-22T17:14:39+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-gujarat-ruling-dated-19-02-2026-digestive-capsules-classified-as-supari-not-pan-masala-gst-at-5\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, AAR Gujarat Ruling Dated 19\/02\/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=4681"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4681\/revisions"}],"predecessor-version":[{"id":4682,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4681\/revisions\/4682"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=4681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=4681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=4681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}