GST classification: diabetic foods listed under Schedule 2 attract the specified GST treatment until the notified expiry. Diabetic food products under tariff heading 2106 90 91 are listed in Schedule 2 and attract the GST rate specified for that schedule, with the Schedule entry operative up to 21-09-2025. The Schedule provision for diabetic foods was inserted by notification no. 43/2017 dated 14-11-2017, effective 15-11-2017, confirming the tariff placement and GST treatment.
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Provisions expressly mentioned in the judgment/order text.
GST classification: diabetic foods listed under Schedule 2 attract the specified GST treatment until the notified expiry.
Diabetic food products under tariff heading 2106 90 91 are listed in Schedule 2 and attract the GST rate specified for that schedule, with the Schedule entry operative up to 21-09-2025. The Schedule provision for diabetic foods was inserted by notification no. 43/2017 dated 14-11-2017, effective 15-11-2017, confirming the tariff placement and GST treatment.
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