Sri Chakra Milk Products LLP ., In re

Date: December 9, 2019

Court: Appellate Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Peeyush Kumar, Naresh Penumaka
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Subject Matter

'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST

Classification

Summary

'Flavoured milk' is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act, 1975 as a "beverage containing milk" under HS code 2202. The rate of tax applicable for the said tariff item is 12% GST (6…

M/s Sri Chakra Milk Products LLP., Door No: 23B-2-29B, Bendapudivari Street, Ramachandra Rao Pet, Eluru – 534002, West Godavari District, Andhra Pradesh (hereinafter referred to as appellant) registered under the Goods & Services Tax. The appellant engaged in manufacturing of milk and milk products including flavoured milk. The appellant seeks clarification regarding the HSN code, and ra…

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