https://www.taxtmi.com/caselaws?id=389077 Flavoured milk, after standardisation, heating, filtration, pasteurisation, homogenisation, addition of sugar and flavours, and bottling, was treated as a prepared ready-to-drink product rather than plain milk. Applying the tariff interpretation rules and the GST rate notification, the AAR held that Chapter 4 did not apply because the product is specifically covered under Chapter 22 as a beverage containing milk. On that basis, flavoured milk was classified under tariff item 2202 9930, and the corresponding GST rate was held to be 12%. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389077 Flavoured milk, after standardisation, heating, filtration, pasteurisation, homogenisation, addition of sugar and flavours, and bottling, was treated as a prepared ready-to-drink product rather than plain milk. Applying the tariff interpretation rules and the GST rate notification, the AAR held that Chapter 4 did not apply because the product is specifically covered under Chapter 22 as a beverage containing milk. On that basis, flavoured milk was classified under tariff item 2202 9930, and the corresponding GST rate was held to be 12%. Case-Laws GST Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389077