Case Law Details
Case Name : In re ITC Limited (GST AAR West Bangal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re ITC Limited (GST AAR West Bangal)
Circular No. 52/26/2018-GST dated 09/08/2018 of TRU, Department of Revenue, Government of India (Trade Circular No. 11/2018 dated 13/08/2018 of the State Government) already clarifies that milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The applicant’s product, therefore, remains classifiable under HSN 0401 even after a small quantity of curcuminoids, having...
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