Union of India Vs Heritage Foods Limited & Anr (Supreme Court of India)
Supreme Court of India has dismissed the Union of India’s plea to levy a 12% Goods and Services Tax (GST) on flavoured milk, upholding the existing 5% rate. In the case of Union of India Vs Heritage Foods Limited & Anr, the court referenced its prior dismissal of a similar petition (SLP(C)(D) No. 17602 of 2025 on May 9, 2025). The apex court confirmed that flavoured milk should be classified under Item 04030000, attracting a 5% tax. This decision reinforces previous rulings by the Writ Court on the classification of this product.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. The delay of 30 days in filing the present petitions is condoned in the facts and circumstances of the case. Accordingly, I.A. No. 157639/2025 is allowed.
2. The issue in these petitions is whether flavoured milk has to be classified as Item 403 taxable at the rate of 5% or as Item 9930 taxable at the rate of 12%. This issue has already been decided by this Court.
3. The Writ Court has held that it has to be classified as Item 04030000 and has to be taxed at the rate of 5%.
