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2020 (1) TMI 1123 - AUTHORITY FOR ADVANCE RULING - UTTAR PRADESHClassification of goods - rate of GST - Milk Powder - 'lnstant Tea Whitener' which would be used like any milk powder used in hotels, restaurants, etc. as well as households for making instant tea and coffee and known as "milk powder" - HELD THAT:- The product in question i.e., 'Instant Tea Whitener' is a product made out of standard liquid milk which undergoes various processes and added with some other additives. Even after addition of other additives, it remains to be milk powder and in common parlance, it would be known as 'Instant Tea Whitener/milk powder'. In the present case, the main ingredient/ essential character of the product in question is given by liquid milk. We are in unison with the contention of the applicant that the said product cannot be manufactured without milk and all other ingredients are ancillary in nature - the impugned product shall be aptly classifiable under Chapter Heading 0402 and accordingly liable to such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017 (as amended).
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