https://www.taxtmi.com/caselaws?id=445710 The dominant issue was whether the GST Council had authority to clarify that flavoured dairy milk falls under HSN 2202 ("beverage containing milk") attracting 6% CGST, and whether such clarification could bind classification under the Customs Tariff-based GST rate notification. The HC held that classification must be determined by applying the interpretative rules, section/chapter notes and HSN under the Customs Tariff framework, and cannot be conclusively fixed by the GST Council's "recommendation"; "beverage containing milk" in Entry 50 of Schedule II was construed as covering plant/seed-based milk beverages, not flavoured dairy milk. Consequently, the impugned clarification was quashed, and the assessing authority was directed to classify independently; the writ was allowed. en-us Tue, 31 Oct 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445710 The dominant issue was whether the GST Council had authority to clarify that flavoured dairy milk falls under HSN 2202 ("beverage containing milk") attracting 6% CGST, and whether such clarification could bind classification under the Customs Tariff-based GST rate notification. The HC held that classification must be determined by applying the interpretative rules, section/chapter notes and HSN under the Customs Tariff framework, and cannot be conclusively fixed by the GST Council's "recommendation"; "beverage containing milk" in Entry 50 of Schedule II was construed as covering plant/seed-based milk beverages, not flavoured dairy milk. Consequently, the impugned clarification was quashed, and the assessing authority was directed to classify independently; the writ was allowed. Case-Laws GST Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445710