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2022 (12) TMI 121 - AAR - GSTClassification of goods - rate of tax - Exemption from GST - Flavoured Milk for Tea Preparation - pasteurized milk - whether flavoured milk for Tea preparation can be considered a beverage containing milk? - HELD THAT:- In common parlance, a beverage is (chiefly in commercial use) a drink other than water, It is a liquid for drinking especially such liquid other than water (as tea, milk, fruit juice beer) usually prepared (as by flavouring, heating, admixing) before being consumed. The Instant Product, “flavoured milk for Tea Preparation” can't be consumed instantly and it does not contains any additives like sugar or sweeteners for direct consumption. It is moreover, a 'preparation' made as per the description given by the applicant in the flow chart submitted by them. The applicant's product was found to be “Tea Milk” rather than 'Flavoured Milk for Tea Preparation' from which Tea shall be prepared. The final product Tea can be said to be a beverage but not the raw material i.e. “Tea Milk”. The product of the applicant is appropriately classifiable under Chapter 04 under heading 0401 20 00. Rate of GST - HELD THAT:- Since, the product of the applicant, classifiable under Chapter Sub-Heading No. 0401 20 00, is pasteurized milk which is neither concentrated nor contains added sugar or other sweetening material and it is not Ultra High Temperature Milk, as declared by the applicant, it is eligible for the benefits under Notification No. 2/2017-Central Tax (Rate) dated 28-06-2017.
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