Case Law38/AAR/2022
Madurai Famous Jigarthanda LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- November 30, 2022
- Type:
- Advance Ruling
- Members:
- Gopalsamy, N Usha
Subject
"Jigarthanda" is "Beverage containing milk" covered under HSN '2202 99 30' attracting 12% GST
Classification
Summary
“Jigarthanda” manufactured by the applicant is taxable goods. It is covered under Notification No. 1/2017 CTR dated 28.06.2017 vide serial No.50 of Schedule II as “Beverages containing milk” attracting CGST @ 6% and SGST @ 6%…
Judgement
MADURAI FAMOUS JIGARTHANDA LLP, No.4/799, Thasildhar Nagar, Vandiyur, Madurai-625020 (hereinafter called the Applicant) are registered under GST with GSTIN:33ABMFM3879J1ZP. The applicant has sought Advance Ruling on the following questions:- 1. Whether the product manufactured as pasteurized milk and milk cream but named “Jigarthanda” can be classified as Jigarthanda under description…