Case LawAAAR/AP/04(GST)/2019
Sri Chakra Milk Products LLP ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- December 9, 2019
- Type:
- Advance Ruling
- Members:
- Peeyush Kumar, Naresh Penumaka
Subject
'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…
Judgement
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…