In re Britannia Industries Limited (GST AAAR Tamilnadu)
AAAR held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930 as held by the Lower Authority.
FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Actj by Brittania Industries Limited (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33AABCB2066P1ZM. The appeal is filed against the Order No.08/ARA/2020 dated 25.02.2020 passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant.
2.1 The Appellant has stated that they manufacture / procure and supply UHT Sterilized Flavoured Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’ (hereinafter ‘the product’). The product is made in multiple flavours and supplied in Tetra Packs. The said product (UHT Sterilized Flavoured Milk) comprise mainly of milk (about 80 – 90%) and sugar (10 – 12%). The list of ingredients is tabulated below.
