HR Food Processing (P) Ltd ., In re

Date: April 27, 2022

Court: Authority for Advance Ruling
Bench: Jharkhand
Type: Advance Ruling
Judge(s)/Member(s): M V Badari Prasad, Pradeep Kumar
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Subject Matter

‘Flavored Milk for Tea Preparation’ is found to be “Tea Milk” and it should be classified under HSN '0401 20 00'

ClassificationExemption

Summary

Question :-  What would be the classification of ‘Flavored Milk for Tea Preparation’? Answer:-  As per discussion above, the product ‘Flavored Milk for Tea Preparation’ is found to be “Tea Milk” and it sh…

The present application has been filed under Section 97(1) of the Central Goods and Services Tax Act, 2017 and the Jharkhand Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and JGST Act”] by H R Food Processing (P) Ltd, House No 448/ A, Ground Floor, Road NO. 4, Ashok Nagar, Ranchi – 834002, Jharkhand, India. The Company is engaged in processing of milk…

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