Flavoured milk merits classification under tariff heading 22029030

In re Tirumala Milk Products Pvt Ltd (GST AAAR Andhra Pradesh) The applicable HS Code for Flavoured Milk is 2202 9930 and GST rate is 12 % (6% CGST and 6% SGST) under entry no 50 of schedule II of Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. Whether ‘flavoured milk’ can be considered a beverage containing milk? In common parlance, a beverage is “(chiefly in commercial use) a drink other than water. It is a liquid for drinking especially such liquid other than water (as tea, milk, fruit juice, beer) usually prepared (as by flavouring, heating, admixing) before bein...