Flavoured milk GST classification: whether it is milk under Tariff 0402 or beverage under 2202; demand quashed, refund ordered.
Case-Laws
GST
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweet
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