{"id":74722,"date":"2026-01-02T07:51:52","date_gmt":"2026-01-02T02:21:52","guid":{"rendered":""},"modified":"2026-01-02T07:51:52","modified_gmt":"2026-01-02T02:21:52","slug":"flavoured-milk-gst-classification-whether-it-is-milk-under-tariff-0402-or-beverage-under-2202-demand-quashed-refund-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74722","title":{"rendered":"Flavoured milk GST classification: whether it is milk under Tariff 0402 or beverage under 2202; demand quashed, refund ordered."},"content":{"rendered":"<p>Flavoured milk GST classification: whether it is milk under Tariff 0402 or beverage under 2202; demand quashed, refund ordered.<br \/>Case-Laws<br \/>GST<br \/>Flavoured milk&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95655\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Flavoured milk GST classification: whether it is milk under Tariff 0402 or beverage under 2202; demand quashed, refund ordered.Case-LawsGSTFlavoured milk&#8217;s GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk cont<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74722","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74722"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74722\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}