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Flavoured milk classifiable under 0402 99 90 and hence leviable to 5% GST: Andhra Pradesh HC
Case Law Details
- Case Name
- Vijaya Visakha Milk Producers Company Ltd. Vs Asst. Commissioner of Central Tax and Others (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Vijaya Visakha Milk Producers Company Ltd. Vs ACIT and Others (Andhra Pradesh High Court)
Andhra Pradesh High Court held that flavoured milk would be classifiable under Tariff Heading 0402 99 90 and not under 2202 99 30. Accordingly, GST leviable would be 5% and not 12%. Thus, appeal filed by the petitioner allowed.
Facts- The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh.
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