https://www.taxtmi.com/article/detailed?id=17277 GST and excise classification of goods is governed by the common parlance test where a tariff entry uses ordinary commercial language without statutory or technical definition. Soft serve may fall within ice cream and other edible ice when consumers and trade identify it as ice cream. Technical standards, composition ratios and scientific material prevail only where the tariff or its notes expressly employ technical criteria. Food-safety definitions and quality thresholds cannot be mechanically imported into fiscal classification because regulatory quality-control laws and tax tariffs serve different purposes. en-us Tue, 25 Aug 2026 08:36:42 +0530 Tue, 25 Aug 2026 11:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17277 GST and excise classification of goods is governed by the common parlance test where a tariff entry uses ordinary commercial language without statutory or technical definition. Soft serve may fall within ice cream and other edible ice when consumers and trade identify it as ice cream. Technical standards, composition ratios and scientific material prevail only where the tariff or its notes expressly employ technical criteria. Food-safety definitions and quality thresholds cannot be mechanically imported into fiscal classification because regulatory quality-control laws and tax tariffs serve different purposes. Articles Goods and Services Tax - GST Tue, 25 Aug 2026 08:36:42 +0530 https://www.taxtmi.com/article/detailed?id=17277