Instant Tea Whitener classifiable under Chapter Heading 0402

In re LVP Foods Private Limited (GST AAR Uttar Pradesh) 

Question: Instant Tea Whitener’ which would be used like any milk powder used in hotel, restaurants, etc. as well as households for making instant tea and coffee and known as “milk powder” in common trade parlance.

(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?

(ii) What shall be the rate of GST on the said product in terms

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