12% GST applicable on outward supply of “Flavoured Milk”

In re M/s Sri Chakra Milk Products LLP. (GST AAR Andhra Pradesh)

What is the rate of GST applicable on outward supply of Flavoured Milk?

‘Flavoured milk‘ is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk under HS code 2202. The rate of tax applicable for the said tariff item is 12% GST (6% CGST + 6% SGST) under entry no. 50 of Schedule II of Please become a Premium member. If you are already a Premium member, login here to access the full content.