Union of India Vs Heritage Foods Limited
Date: July 16, 2025
Subject Matter
Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST. HC ruling upheld.
Summary
The Supreme Court of India has dismissed a Special Leave Petition (SLP) filed by the Union of India, thereby upholding the existing 5% GST rate on flavoured milk. The Union of India had argued for a 12% GST rate. However, the Writ Court had previousl…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. The delay of 30 days in filing the present petitions is condoned in the facts and circumstances of the case. Accordingly, I.A. No. 157639/2025 is allowed. 2. The issue in these petitions is whether flavoured milk has to be classified as Item 403 taxable at the rate of 5% or as Item 9930 taxable at the rate of 12%. This issue has already been decided…