Heritage Foods Limited Vs Additional Commissioner
Date: January 28, 2025
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R RAGHUNANDAN RAO, MAHESWARA RAO KUNCHEAM
Subject Matter
Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST
Summary
The Andhra Pradesh High Court dealt with three writ petitions concerning the proper GST classification of flavored milk. The dispute was whether flavored milk should fall under GST Tariff Heading No. 2202 9930, which would incur a total GST rate of 1…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The issue raised in these three Writ Petitions relate to the question of flavored milk. It is the contention of Revenue that flavored milk would fall under GST Tariff Heading No.2202 9930 attracting tax at the rate of 6% CGST and 6% SGST. The case of the petitioner is that f lavored milk would fall under Tariff Heading No.0402 9990 attra…