Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The Advance Ruling Authority (AAR) addressed the issue of classifying "Milk food for babies" and "Milk for babies" under HSN codes 04021020 and 04022920, respectively, for GST purposes. After examining the manufacturing process, it was determined that the products should be classified under HSN 19011090 as infant milk formula, given that milk is a constituent and the dominant item in the final product. Therefore, the GST rate applicable is 18% as per Notification No.01/2017 (Central Rate) for the supply of these products.
The Advance Ruling Authority (AAR) addressed the issue of classifying "Milk food for babies" and "Milk for babies" under HSN codes 04021020 and 04022920, respectively, for GST purposes. After examining the manufacturing process, it was determined that the products should be classified under HSN 19011090 as infant milk formula, given that milk is a constituent and the dominant item in the final product. Therefore, the GST rate applicable is 18% as per Notification No.01/2017 (Central Rate) for the supply of these products.
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