Court Buzz, GST

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. 

Key points

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).  

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