https://www.taxtmi.com/caselaws?id=760823 The AAAR, Uttar Pradesh ruled on GST classification of a cream product with 22.94% fat content. The Authority determined that despite containing sugar (1%) and premix additives (5.5%), the product qualified as a preparation of vegetable fat under HSN 1517 90 90 rather than margarine (requiring 80% fat content) or falling under residuary heading 2106. Since the product contains vegetable oil without animal fat, GST rate of 5% applies per Schedule I, S. No. 89 of Notification 1/2017-IGST(Rate). en-us Tue, 27 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760823 The AAAR, Uttar Pradesh ruled on GST classification of a cream product with 22.94% fat content. The Authority determined that despite containing sugar (1%) and premix additives (5.5%), the product qualified as a preparation of vegetable fat under HSN 1517 90 90 rather than margarine (requiring 80% fat content) or falling under residuary heading 2106. Since the product contains vegetable oil without animal fat, GST rate of 5% applies per Schedule I, S. No. 89 of Notification 1/2017-IGST(Rate). Case-Laws GST Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760823