https://www.taxtmi.com/caselaws?id=753614 AAR Rajasthan ruled that infant milk formula products marketed as milk food and milk for babies under trade name Momylac are classifiable under HSN 19011090 rather than HSN 04021020 and 04022920. The authority determined that since the products contain cereals, protein supplements, and serve as mother's milk substitute, they fall under Chapter 19 (food preparations) rather than Chapter 4 (dairy products). Consequently, the applicant must pay 18% GST under HSN 19011090 for these infant formula products. en-us Tue, 09 Apr 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753614 AAR Rajasthan ruled that infant milk formula products marketed as milk food and milk for babies under trade name Momylac are classifiable under HSN 19011090 rather than HSN 04021020 and 04022920. The authority determined that since the products contain cereals, protein supplements, and serve as mother's milk substitute, they fall under Chapter 19 (food preparations) rather than Chapter 4 (dairy products). Consequently, the applicant must pay 18% GST under HSN 19011090 for these infant formula products. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753614