Flavored Milk Taxable at 5% GST Under Tariff Heading 0402 9990: AP HC

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 r

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