https://www.taxtmi.com/caselaws?id=760278 The AAR, Rajasthan ruled on the classification of vanilla-flavored dried soft ice cream mix. The applicant sought classification under Heading 0404, but the authority determined the product falls under Heading 2106 90 99. The ruling emphasized that the product comprises multiple ingredients requiring further processing in soft serve machines to achieve the final texture. As a food preparation intended for human consumption requiring additional processing, and not qualifying as a dairy product, the mix attracts 9% CGST and 9% SGST under the applicable tariff classification. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760278 The AAR, Rajasthan ruled on the classification of vanilla-flavored dried soft ice cream mix. The applicant sought classification under Heading 0404, but the authority determined the product falls under Heading 2106 90 99. The ruling emphasized that the product comprises multiple ingredients requiring further processing in soft serve machines to achieve the final texture. As a food preparation intended for human consumption requiring additional processing, and not qualifying as a dairy product, the mix attracts 9% CGST and 9% SGST under the applicable tariff classification. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760278