Karnataka Co-operative Milk Producers Federation Ltd ., In re
Date: September 26, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
Subject Matter
Flavored milk is classifiable under HSN 0402 99 90
Summary
The Applicant seeks advance ruling in respect of the classification of the product “Flavoured Milk”. The AAR ruled that From the submissions of the applicant, it is evident that the instant product contains 91.44% milk. Hence &lsquo…
1. M/s Karnatka Co-operative Milk Producers Federation Ltd., (formerly known as Karnataka Milk Federation (KMF)) (called as the Applicant’ hereinafter), having GSTIN number 29AAAAK1110G127, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discha…