Flavoured milk classifiable under 0402 is subjected to 5% GST: Karnataka HC

Dodla Dairy Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that flavoured milk should be classified under Tariff Heading 0402 of the Customs Tariff Act and hence be subjected to GST @5% [i.e. CGST 2.5% and SGST 2.5%]. Accordingly, the present writ is allowed. Facts- The petitioner is a registered dealer, under the GST Act, dealing with milk and milk products. The assessment of the petitioner, for the period 2017-18, was completed and an assessment order has been passed by the 2nd respondent, on 09.03.2021. The petitioner was aggrieved by two components of the asses...