https://www.taxtmi.com/caselaws?id=433231 AAR Tamil Nadu held that ready-to-drink Jigarthanda in unit containers constitutes goods under CGST Act Section 2(52) as movable property. The product was classified under HSN 2202 99 30 as beverages containing milk, not under HSN 0402 as claimed by applicant. Since milk flavoured with substances is specifically excluded from Chapter 0402 and included under Chapter 2202, classification follows the product's market form. Jigarthanda attracts 12% GST (6% CGST + 6% SGST for intra-state; 12% IGST for inter-state supply) under taxable beverages containing milk category. en-us Wed, 30 Nov 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433231 AAR Tamil Nadu held that ready-to-drink Jigarthanda in unit containers constitutes goods under CGST Act Section 2(52) as movable property. The product was classified under HSN 2202 99 30 as beverages containing milk, not under HSN 0402 as claimed by applicant. Since milk flavoured with substances is specifically excluded from Chapter 0402 and included under Chapter 2202, classification follows the product's market form. Jigarthanda attracts 12% GST (6% CGST + 6% SGST for intra-state; 12% IGST for inter-state supply) under taxable beverages containing milk category. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433231