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2021 (8) TMI 784 - AAR - GSTClassification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - taxable goods or exempt goods - HSN Code - rate of tax - HELD THAT:- Lassi is a fermented milk drink and its main ingredients are curd, water and spices. We have noted the manufacturing Process submitted by the applicant. On reading the contents of the subject goods displayed on the bottle of ‘laban’, we find following ingredients printed on the bottle: Pasteurized toned milk, spices, pudina, green chilli, ginger, salts, active culture, added nature identical flavour and stabilizer (INS440). Further, on the bottle of ‘laban’, it is noted that ‘‘Dairy based fermented Drink’ is printed. Inferring from the manufacturing process submitted and the contents of the subject goods printed on its bottle, it is held that subject goods are Lassi. The goods ‘Lassi’ is described at Sr. No.26 of Notification No.2/2017-Central Tax (Rate) dated 28-6-17 and is exempt from GST..
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