The Gujarat Appellate Authority for Advance Ruling (GAAAR) has ruled that instant mixes like idli, dosa, and khaman flour cannot be classified as chhatua or sattu, thus subjecting them to an 18% GST rate instead of 5%. Kitchen Express Overseas Ltd’s plea for a lower tax rate was rejected as the mixes contain spices and other ingredients not present in chhatua or sattu. The ruling highlights the ongoing challenges in classification disputes under GST despite issued circulars. The AAAR affirmed the higher tax rate citing the significant inclusion of additives in the mixes, distinguishing them from simpler flours.