Case LawAAR 27/AP/GST/2019
Sri Chakra Milk Products LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- July 15, 2019
- Type:
- Advance Ruling
- Members:
- S Narasimha Reddy, D Ramesh
Subject
'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST
Classification
Summary
'Flavoured milk' is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act, 1975 as a "beverage containing milk" under HS code 2202. The rate of tax applicable for the said tariff item is 12% GST (6…
Judgement
1 . The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017, (hereinafter referred to CGST Act and APGST Act respectively) by M/S Sri Chakra Milk Products LLP., D.No. 23B, Bendapudi vari Street Ramachandra Rao pet, ELURU – 534002 West Godavari District, A.P. (hereinafter referred to as applicant), registered un…