Case Law Details
In re LVP Foods Private Limited (GST AAR Uttar Pradesh)
Question: Instant Tea Whitener’ which would be used like any milk powder used in hotel, restaurants, etc. as well as households for making instant tea and coffee and known as “milk powder” in common trade parlance.
(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?
(ii) What shall be the rate of GST on the said product in terms of the above classification?
Answer: The product ‘Instant Tea Whitener’ as described in the application will merit classification under Chapter Heading 0402 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-Central tax (Rate) dated 28.06.2017 (SI. No. 08 of Schedule-I).
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