2025 (1) TMI 1564 - HC - GST

Classification of goods - flavoured milk - to be taxed under the tariff heading No.0402 99 90 or under the tariff heading No. 2202 9930? - HELD THAT - This Court in the case of petitioner itself in M/S. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LTD. VERSUS ASST. COMMISSIONER OF CENTRAL TAX AND OTHERS 2024 (12) TMI 784 - ANDHRA PRADESH HIGH COURT had held that flavoured milk would have to be classified and taxed under the tariff heading No.402. The impugned order is set aside with a further direction to the proper officer to complete the assessment for considering the flavoured milk as falling under the GST tariff heading No.402 - Petition allowed.

Summary

The Andhra Pradesh High Court, per Hon'ble Justice R Raghunandan Rao, addressed the classification of flavoured milk for GST purposes, determining whether it falls under tariff heading No. 0402 99 90 ("402") or No. 2202 9930 ("2202"). Relying on its prior ruling in W.P.No.254 of 2024 dated 10.12.2024, the Court held that flavoured milk must be classified under tariff heading No. 402. Consequently, the impugned order dated 23.08.2024 (Order in Original No.28/2024-25) was set aside, and the proper officer was directed to complete assessment accordingly. The Writ Petition was allowed with no order as to costs, and all interlocutory applications were closed.