GST Council Can Recommend Rates, But Can’t Determine Classification: HC Allows Petition Challenging Flavoured Milk Classification

Parle Agro Pvt. Ltd. Vs Union of India (Madras High Court) In a significant judgment, the Hon’ble Madras High Court, in the case of M/s. Parle Agro Private Limited v. Union of India & Ors., [W.P. No. 16608 & 16613 of 2020 dated October 31, 2023], allowed a writ petition challenging the classification of flavoured milk under the GST regime. The court held that flavoured milk falls under Heading 0402 for the purpose of levying GST at the rate of 2.5 per cent. The Hon’ble Madras High Court allowed the Writ Petition and held that the Flavoured Milk is to be classified under Heading 040...