Milk fortified with vitamins A and D exempt from GST classifies West Bengal AAR.
Case: ITC Ltd.
Forum: West Bengal AAR
The Applicant intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. The Applicant sought a ruking on whether the product can be classified under HSN 0401 and exempt under Serial No. 25 of Notification No. 2/2017- Central Tax (Rate) dated 28/06/2017.
The AAR held that in lieu of Circular No. 52/26/2018-GST dated 09/08/2018 already clarifies that milk fortified with vitamins A and D is classifiable under HSN 0401. Such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The product is eligible to be exempt under Serial No. 25 of Notification No. 2/2017- Central Tax (Rate).
Vox Analytica GST
Would you like to subscribe to GST Updates by Riverus? Stay clued in on the latest notifications, circulars, other legislation information and case laws as soon as they are available.