Case LawAdvance Ruling Order /AAAR/AP/01(GST)/2021
Tirumala Milk Products Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- April 9, 2021
- Type:
- Advance Ruling
- Members:
- Naresh Penumaka, Peeyush Kumar
Subject
Flavoured milk falls under HSN 2202 9930 attracting 12% GST. AAR ruling upheld.
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." Above ruling of AAR has been uphel…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Good…