Vijaya Visakha Milk Producers Company Ltd. Vs Asst. Commissioner of Central Tax and Others
Date: December 9, 2024
Subject Matter
Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST
Summary
The petitioner, a registered dealer of milk and milk products, processed and sold flavored milk and initially classified it under GST Tariff Heading 0402, which pertains to milk and cream with added sugar or sweetening matter. However, the 1st respon…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is a registered dealer under the GST Act, dealing with milk and milk products. As part of its business, the petitioner processes and sells, flavoured milk, to customers within and outside the State of Andhra Pradesh. For the purpose of payment of tax, on the sale of flavoured milk, the petitioner had filed its returns by p…