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of <h1>GST Exemption for Fresh Milk; UHT Milk Excluded; Clarification on Fortified Toned Milk with Vitamins A & D</h1> Goods such as fresh milk and pasteurized milk, including separated milk and cream that are not concentrated or contain added sugar, are exempt from GST under CGST, UTGST, SGST, and IGST. However, this exemption does not apply to Ultra High Temperature (UHT) milk. There is a specific clarification regarding the applicability of GST on Fortified Toned Milk with added vitamins A and D, as detailed in a circular dated August 9, 2018.
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