TMI Blog2021 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.. - GUJ/GAAR/R/30/2021 (In Application No. Advance Ruling/SGST&CGST/2021/AR/15) - - - Dated:- 19-7-2021 - SANJAY SAXENA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Kaushik Nahar, CS. BRIEF FACTS The applicant, Sampoorna Dairy and Agrotech LLP, submitted that their product Lassi w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they appear at Entry No.26 of Exemption Notification No.2/2017-Central Tax(Rate) dated 28-6-17 and reads as follows: Sr.No. HSN Description of Goods 26. 0403 Curds; Lassi; Butter milk Question on which Advance Ruling sought? i) Whether product manufactured as Lassi but named as laban can be classified as Lassi under Description of Goods? ii) Is the goods taxable or exempted? iii) If exempted, HSN of the Product and rate of tax on product. iv) If taxable, HSN of product and rate of tax on product. Personal Hearing: 4. Shri Kaushik Nahar, CS appeared for personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 403 90 10 --- Butter milk 0403 90 90 --- Other Explanatory notes to HSN for the Heading 0403 reads as follows: This heading covers buttermilk, and all fermented or acidified milk and creams and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid(including frozen) form and may be concentrated (e.g. evaporated or in blocks, powder or granules) or preserved. Fermented milk of this heading may consist of milk powder of heading 0402 containing small quantities of added lactic ferments, with a view to its use in prepared meat products or as an additive for animal feed. Acidified milk of this heading may consist of milk powder of heading 0402 containing small q ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
