ITC Limited ., In re

Date: October 12, 2020

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Susmita Bhattacharya, Parthasarathi Dey
Sign in to download the documents

Subject Matter

Ready to consume pouch milk fortified with vitamins A , D and small quantities of turmeric (Haldi) comes under HSN 0401. Exempt from GST.

ClassificationExemption

Summary

The applicant intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. It wants to know whether the product can be classified under HSN 0401 and exe…

1.1 The applicant intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. It wants to know whether the product can be classified under HSN 0401 and exempt under Serial No. 25 of Notification No. 2/2017- Central Tax (Rate) dated 28/06/2017 (hereinafter Exemption Notification). An advance ruling is…

Sign in to read the full case

Create a free account or sign in to access the complete content.