Case LawGUJ/GAAR/R/30/2021
Sampoorna Dairy and Agrotech LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 19, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
Lassi is classifiable under HSN 040390 and is exempt from GST.
Classification
Summary
Whether product manufactured as ‘Lassi’ but named as ‘laban’ can be classified as Lassi under Description of Goods, Is the goods taxable or exempted, If exempted, HSN of the Product and rate of tax on product and If taxable, H…
Judgement
The applicant, Sampoorna Dairy and Agrotech LLP, submitted that their product ‘Lassi’ will be named as ‘Laban’ and sold under Brand name of ‘Elan’ in following 4 flavours: Plain – No salt and sugar. Cumin and salt. Strawberry, sweetened with sugar. Blueberry, sweetened with sugar. 2. The applicant has submitted that the product is Lassi in Indian vocabular…