Case LawAAR/28/AP/GST/2019
Tirumala Milk Products Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- July 15, 2019
- Type:
- Advance Ruling
- Members:
- D Ramesh, S Narasimha Reddy
Subject
Flavoured milk falls under HSN 2202 9930 attracting 12% GST
Classification
Summary
The HS code for flavoured milk is 2202 9930 and the GST rate is 12% ( 6% CGST and 6% SGST) under entry no. 50 of Schedule II of Notification No. 1/2017 – Central (Rate) dated 28.06-2017 as amended.
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. Tirumala Milk Products Private Limited., D.No. 12-8-8, Prakash Nagar, Narasarao pet – 522601 (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2.…