Heritage Foods Limited Vs Additional Commissioner and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court addressed three writ petitions concerning the Goods and Services Tax (GST) classification of flavored milk. The central dispute revolved around whether flavored milk should be categorized under GST Tariff Heading No. 2202 9930, attracting a 12% total GST (6% CGST and 6% SGST), as argued by the Revenue, or under Tariff Heading No. 0402 9990, attracting a 5% total GST (2.5% CGST and 2.5% SGST), as contended by Heritage Foods Limited and other petitioners. The court referenced its prior ruling in W.P. No. 254 of 2024, dated December 10, 2024, which had already determined that flavored milk should be classified under Tariff Heading No. 0402 9990.
Following the precedent set in the earlier case, the High Court disposed of the current writ petitions, affirming that flavored milk falls under Tariff Heading No. 0402 9990. The court also addressed the issue of tax already deposited by the petitioners. Specifically, in W.P. No. 27108 of 2021, the petitioner had deposited the demanded tax under the disputed assessment order. The court stated that these petitioners, and any others who had paid tax based on the Revenue’s higher classification, were entitled to apply for a refund of the excess tax paid. The court concluded by ordering that any pending miscellaneous applications related to these writ petitions be closed.
