Gujarat Co-Operative Milk Marketing Federation Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 22, 2022
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Vivek Ranjan
Subject
‘Flavoured milk’ is classifiable under HSN 2202 99 30 as a “beverage containing milk”. AAR ruling upheld.
Summary
Question: What would be the classification of “Flavoured Milk”? Answer : ‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing…
Judgement
At the outset we would like to make it clear that the provisions of the Central. Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are in part materia and have the same provisions in like matter and differ from each other only on a l few specific provisions. Therefore, unless a…