‘Vanilla Mix’ Ice Cream Falls Under Heading 2106 90 99 with 18% GST: AAR Rajasthan

In re VRB Consumer Products Private Limited (GST AAR Rajasthan)

In a recent ruling, the Authority for Advance Rulings (AAR) of Rajasthan classified the product “Vanilla Mix,” a low-fat dried softy ice cream mix in vanilla flavor, under Heading 2106 90 99 of the First Schedule to the Tariff Act. This classification subjects the product to a Goods and Services Tax (GST) rate of 18%, comprising 9% Central Goods and Services Tax (CGST) and 9% State Goods and Services Tax (SGST). The ruling was based on the detailed examination of the ingredients and manufacturing process su

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