Flavoured Milk’ classifiable under Tariff Item 22029930: AAAR Gujarat

In re Gujarat Co-operative Milk Marketing Federation Ltd (GST AAAR Gujarat)

What would be the classification of ‘Flavoured Milk’?

GAAAR find that in similar facts of case the Appellate Authority for Advance Ruling , Tamil Nadu, vide its Order in Appeal No.AAAR/16/2021 (AR) dated 30.06.2021 in the case of M/s. Britannia Industries Ltd., held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.

In view of the foregoing, GAAAR reject the appeal filed by appellant M/s. Gujarat Co­operative Milk Marketing Federation Ltd and uphold the Advance Ruling No. GUJ/GAAR/R/04/2021 dated 20.01.2021 of the Gujarat Authority for Advance Ruling.

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT

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