The authority classified the product "Vanilla Mix" - dried softy ...

Vanilla Ice Cream Mix Classified for Tax Duty Under Food Preparations, Not Dairy Produce.

October 18, 2024

Case Laws GST AAR

The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff Act, attracting tax at 9% CGST and 9% SGST. It held that the product, comprising several ingredients intended for making soft serves, does not fall under Heading 0404 as a dairy produce. As per Chapter Note 5, food preparations subjected to further processing for human consumption are covered under Heading 2106, which includes powders for ice-creams, preparations consisting of milk powder, sugar and other added ingredients, and powders for table cream, jellies, ice-cream and similar preparations.

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The authority classified the product "Vanilla Mix" - dried softy ...

Vanilla Ice Cream Mix Classified for Tax Duty Under Food Preparations, Not Dairy Produce.

October 18, 2024

Case Laws GST AAR

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