Karnataka GST Advance Ruling KAR.ADRG 28/2026: Application Withdrawn
The Authority for Advance Ruling allowed the company to withdraw its request regarding the HSN classification of protein powder supplements.
- Ruling
- KAR.ADRG 28/2026 dated 06.07.2026
- Dated
- 06 Jul 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Cosmix Wellness asked for a classification ruling on protein powder.
- The company later requested to withdraw their application.
- The Authority closed the case without deciding on the HSN code.
In short
Cosmix Wellness asked the Karnataka Authority for Advance Ruling (AAR) to decide if their plant-based protein powder falls under HSN 2106 or HSN 3504. Before the authority could issue a decision, the company asked to withdraw their request for internal business reasons. The authority granted this request and closed the file without providing any guidance on the correct tax classification.
What has changed
How it worked before
Businesses often look to advance rulings to confirm the correct HSN code for their products to ensure they are charging the right GST rate.
What has changed
Nothing has changed. Because the application was withdrawn, there is no official decision or precedent regarding whether protein supplements belong in Chapter 21 or Chapter 35.
Who this affects
Manufacturers and suppliers of plant-based protein supplements who are unsure about their product's HSN classification.
An example
Imagine a different company, 'GreenProtein Co.', sells similar supplements and wants to know if they should use HSN 2106. They might see this ruling and wonder if it supports their choice. Because the ruling was withdrawn, it offers no help to GreenProtein Co. They must still determine their classification based on the product's ingredients and the official GST tariff schedule.
What you should do
Do not use this ruling to justify a specific HSN classification for your products. An advance ruling only applies to the business that requested it, and since this case was withdrawn, it provides no legal guidance for anyone else.
If you do nothing
If you assume this document provides a 'green light' for a specific HSN code, you risk misclassifying your goods. A tax officer may disagree with your choice, leading to demands for unpaid tax, interest, and penalties. Always rely on the official tariff schedule or seek your own professional advice.
The terms explained
- HSN
- Harmonized System of Nomenclature is a code used to classify goods for tax purposes.
- Advance Ruling
- A formal decision from tax authorities on how GST laws apply to a specific business situation.
- Classification
- The process of assigning a specific code to a product to determine the applicable GST rate.
The ruling in detail
Authority for Advance Ruling
M/s Cosmix Wellness Pvt. Ltd.
KAR.ADRG 28/2026 dated 06.07.2026 · Karnataka
Questions before the authority
- Whether the plant based protein powder supplements manufactured and supplied by the are classifiable under: HSN 21061000- Protein concentrates and textured protein substances (Chapter 21: Miscellaneous Edible Preparations). Instead of HSN 35040099. Other protein substances and their derivatives, not elsewhere specified or included (Chapter 35: Albuminoidal substances).
Facts
The applicant is engaged in the manufacture and sale of plant-based protein powder supplements. They sought an advance ruling to determine the correct HSN classification for their products, proposing a shift from HSN 3504 00 99 to HSN 2106 10 00. The applicant subsequently requested to withdraw the application due to internal business considerations.
Ruling
The Authority for Advance Ruling allowed the request for withdrawal of the application. Consequently, the application for advance ruling is disposed of as withdrawn without addressing the merits of the classification question.
Reasoning
The applicant submitted a letter dated 26.05.2026 requesting the withdrawal of their application. The Authority acknowledged this request, noting that the management decided not to pursue the matter due to internal business considerations. Accordingly, the Authority disposed of the application as withdrawn under the relevant provisions of the CGST Act, 2017 and the KGST Act, 2017.
Provisions relied on
- Section 98(2) of the CGST Act, 2017
- Section 98(2) of the KGST Act, 2017
- Rule 104 of the Central Goods and Services Tax Rules, 2017
For the practitioner
This order provides no guidance on the classification of plant-based protein supplements as the application was withdrawn by the taxpayer. It serves only as a procedural record of the **withdrawal of the application**. Practitioners cannot rely on this document for any substantive interpretation of HSN 2106 versus HSN 3504.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/1-cosmix_wellness_pvt_ltd.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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