https://www.taxtmi.com/caselaws?id=411206 The product sold as "laban" was examined by reference to its manufacturing process, declared ingredients and the HSN description for heading 0403. On that basis, it was treated as a dairy-based fermented drink with curd-based ingredients and flavouring or spices, matching the characteristics of lassi. As heading 0403 covers fermented or acidified milk products, including lassi and buttermilk, and the exemption entry specifically covers lassi, the product was classified as lassi under HSN 040390 and exempt from GST. en-us Mon, 19 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411206 The product sold as "laban" was examined by reference to its manufacturing process, declared ingredients and the HSN description for heading 0403. On that basis, it was treated as a dairy-based fermented drink with curd-based ingredients and flavouring or spices, matching the characteristics of lassi. As heading 0403 covers fermented or acidified milk products, including lassi and buttermilk, and the exemption entry specifically covers lassi, the product was classified as lassi under HSN 040390 and exempt from GST. Case-Laws GST Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411206