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Non-alcoholic beverage Prohance-D attracts GST @ 18%: AAR
Case Law Details
- Case Name
- In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra)
Chapter heading 2106 of the Tariff specifically covers ‘Food preparations not elsewhere specified or included’ and in view of the submissions made by the applicant it is clear that ‘Prohance-D (Chocolate)’ is a food preparation which is meant to be consumed by people by dissolving the same in water or milk. It is thus, a “food preparation”, squarely covered under Chapter Heading 2106 of the Customs Tariff. We also find that both, the applicant as well as the jurisdictional officer are in agreemen...
