Parle Agro Pvt. Ltd. Vs Union of India
Date: October 30, 2023
Subject Matter
"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202
Summary
The court held that flavoured milk falls under Heading 0402 for the purpose of levying GST at the rate of 2.5 per cent. The court emphasized the independence of classification from GST Council recommendations, stating that the GST Council does not ha…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 2. In W.P.No.16608 of 2020, the petitioner has prayed for a Certiorarified Mandamus to call for the records of the decision of the 3rd respondent GST Council’s Minutes of Meeting taken on 22 nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 instead of HS Code 0402 as being contrary to the decision of…