GST exemption for fresh and pasteurised milk preserves zero rated treatment while excluding UHT milk and clarifying fortified toned milk. GST exemption applies until 21-09-2025 to fresh and pasteurised milk (including separated milk, milk and cream) not concentrated and without added sweetening matter; UHT milk is excluded. Guidance clarifies GST treatment of Fortified Toned Milk with vitamins A and D per the circular's paragraph 3.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for fresh and pasteurised milk preserves zero rated treatment while excluding UHT milk and clarifying fortified toned milk.
GST exemption applies until 21-09-2025 to fresh and pasteurised milk (including separated milk, milk and cream) not concentrated and without added sweetening matter; UHT milk is excluded. Guidance clarifies GST treatment of Fortified Toned Milk with vitamins A and D per the circular's paragraph 3.
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