https://www.taxtmi.com/caselaws?id=431004 AAR Jharkhand ruled that flavoured milk for tea preparation is not a beverage but pasteurized milk under heading 0401 20 00. The product cannot be consumed instantly and lacks additives like sugar for direct consumption. It serves as raw material for tea preparation rather than a ready-to-drink beverage. The final tea product qualifies as a beverage, not the milk preparation itself. The product is eligible for GST exemption benefits under Notification No. 2/2017-Central Tax (Rate) as it is pasteurized milk without concentration, added sugar, or sweetening materials. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431004 AAR Jharkhand ruled that flavoured milk for tea preparation is not a beverage but pasteurized milk under heading 0401 20 00. The product cannot be consumed instantly and lacks additives like sugar for direct consumption. It serves as raw material for tea preparation rather than a ready-to-drink beverage. The final tea product qualifies as a beverage, not the milk preparation itself. The product is eligible for GST exemption benefits under Notification No. 2/2017-Central Tax (Rate) as it is pasteurized milk without concentration, added sugar, or sweetening materials. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431004