Flavoured milk classified under GST Tariff Heading 0402 99 990: AP HC

Vijaya Visakha Milk Producers Company Ltd. Vs Asst. Commissioner Of Central Tax and Others (Andhra Pradesh High Court) Andhra Pradesh High Court held that flavoured milk falls under GST Tariff Heading No.0402 99 90 and not under GST Tariff Heading No.2202 9930. Accordingly, writ petition is allowed. Facts- The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh. For the purpose of payment of tax, on the sale of flavoured ...