Home Highlights January 2015 Year 2015 This

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1. Classification of Milk – tribunal committed an error in holding that there was no manufacturing activity involved when fresh milk was converted as recombined...

2. Exemption from GST - Flavoured Milk for Tea Preparation - pasteurized milk - Since, the product of the applicant, classifiable under Chapter Sub-Heading No. 0401 20 00,...

3. Usage of pasteurised condensed milk is not necessary for the purpose of production of ghee and curd. Because the assessee used the standardised and pasteurised milk, we...

4. Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value...

5. Classification of goods - Flavoured Milk - The instant product ‘flavoured milk’ is covered under ‘milk’ - the product merits classification under tariff heading 0402 99 90.

6. Claim of deduction u/s 80IB - by virtue of the processing done on milk by the assessee, the milk gets pasteurized, thereby becoming free of bacteria, and thus, potable...

7. Business auxiliary service - Pasteurizing of milk, converting some of it into butter milk/curd and then packing these products including milk in plastic pouches clearly...

8. Disallowance of Building grants given to Milk Producer's Society - to put up a building to facilitate the collection of milk and testing it - the expenditure of...

9. Applicability of GST on Fortified Toned Milk (with vitamins ‘A’ and ‘D’) - attracts NIL rate of GST

10. Power of GST Council to issue clarification regarding classification of goods under GST - classification of flavoured milk - The power of GST council is recommendatory...

11. Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under...

12. Classification of goods - rate of tax - skimmed milk powder - to state that milk food is same as milk powder is a wrong interpretation of the Entry.

13. Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a...

14. Classification of imported goods - Food supplement or Food preparation for infants it is a FOLLOW-UP FORMULA and infant food complementary to mother's milk. -...

15. Classification of goods - rate of GST - Flavoured Milk - flavoured milk is not the natural form of milk but obtained after application of specific processes on the milk...