https://www.taxtmi.com/caselaws?id=300702 Flavoured milk was classified under tariff item 2202 90 30 as a beverage containing milk rather than under tariff item 0402 99 90 as milk and cream with added sugar or other sweetening matter. The authority applied the Customs Tariff structure and the GST rate notification, noting that the product had earlier been treated under Chapter 22 and that the more specific tariff entry prevails over a broader competing dairy entry. On that basis, Chapter 04 was held inapplicable and the applicable GST rate was 12% under Entry 50 of Schedule II of Notification No. 1/2017-Central Tax (Rate). en-us Mon, 09 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300702 Flavoured milk was classified under tariff item 2202 90 30 as a beverage containing milk rather than under tariff item 0402 99 90 as milk and cream with added sugar or other sweetening matter. The authority applied the Customs Tariff structure and the GST rate notification, noting that the product had earlier been treated under Chapter 22 and that the more specific tariff entry prevails over a broader competing dairy entry. On that basis, Chapter 04 was held inapplicable and the applicable GST rate was 12% under Entry 50 of Schedule II of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300702