Flavored Milk Classified as Beverage for GST: Not in Natural Form, Processed Milk, Aligns with Oxford Definition.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - rate of GST - Flavoured Milk - flavoured milk is not the natural form of milk but obtained after application of specific processes on the milk - NDDB being a nodal agency in the Dairy products and the ‘Flavoured Milk’ is categorized as Beverage as can be seen above. Further, Beverage as per the Oxford dictionary definition is ‘any type of drink except water’. Thus, it becomes evident that the product in hand is a Beverage. - AAAR....