Flavoured Milk Classified Under Milk Products for GST; Exempt from Penalties, Petition Allowed.

Case-Laws – GST – Highlights – The High Court held that flavoured milk is to be classified under GST Tariff Heading 0402 and not 2202. The entry 0402 covers milk and milk products, including milk containing added sugar or sweetening matter. Although flav

Flavoured Milk Classified Under Milk Products for GST; Exempt from Penalties, Petition Allowed.
Case-Laws
GST
The High Court held that flavoured milk is to be classified under GST Tariff Heading 0402 and not 2202. The entry 0402 covers milk and milk products, including milk containing added sugar or sweetening matter. Although flavoured milk contains 0.5% Badam flavour, it cannot be excluded from Heading 0402 merely due to the addition of flavour. The principle of noscitur a sociis indi

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