Beverages containing milk face a 5% GST rate under the schedule entries from the specified effective date. Beverages containing milk are classified under the specified goods entries for GST rate purposes, with a 5% GST rate applying in Schedule I from 22-09-2025. The entry is shown as applicable for the relevant goods codes, and the notes indicate a later notification reference effective from 01-05-2026. For the period up to 30-04-2026, the goods are shown under the earlier goods code for beverages containing milk.
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Provisions expressly mentioned in the judgment/order text.
Beverages containing milk face a 5% GST rate under the schedule entries from the specified effective date.
Beverages containing milk are classified under the specified goods entries for GST rate purposes, with a 5% GST rate applying in Schedule I from 22-09-2025. The entry is shown as applicable for the relevant goods codes, and the notes indicate a later notification reference effective from 01-05-2026. For the period up to 30-04-2026, the goods are shown under the earlier goods code for beverages containing milk.
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