Karnataka Co-operative Milk Producers Federation Ltd ., In re
Date: January 8, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
'Chocolate Milk Powder' is classified under the Tariff heading 1806
Summary
Q) Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter? A) 1. Milk and Milk products are classified in Chapter 4 and the headings 0401 86 0402 are relevant to Milk / Milk in the form of p…
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 29AAAAK1110G1Z7, 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, discharging…