https://www.taxtmi.com/caselaws?id=784339 The dominant issue was whether flavoured milk is classifiable under GST Tariff Heading 0402 (milk containing added sugar/other sweetening matter) attracting 5% GST, or under Heading 2202 as a beverage. Relying on binding parity with an earlier DB decision in the assessee's own case and an identical ruling affirmed by SC order, the HC held that Heading 0402 is the specific entry and prevails over the general entry under 2202; the same principle applies to flavoured milk. Consequently, the impugned classification demands were quashed and the tax amounts already paid were ordered to be refunded with applicable interest within three months. en-us Thu, 11 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784339 The dominant issue was whether flavoured milk is classifiable under GST Tariff Heading 0402 (milk containing added sugar/other sweetening matter) attracting 5% GST, or under Heading 2202 as a beverage. Relying on binding parity with an earlier DB decision in the assessee's own case and an identical ruling affirmed by SC order, the HC held that Heading 0402 is the specific entry and prevails over the general entry under 2202; the same principle applies to flavoured milk. Consequently, the impugned classification demands were quashed and the tax amounts already paid were ordered to be refunded with applicable interest within three months. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784339