Classification of goods - Milk food for babies and Milk for babies under Momylac - fall under HSN 19011090 for GST at 18%.

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Full Text of the Document

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....The Advance Ruling Authority (AAR) addressed the issue of classifying "Milk food for babies" and "Milk for babies" under HSN codes 04021020 and 04022920, respectively, for GST purposes. After examining the manufacturing process, it was determined that the products should be classified under HSN 19011090 as infant milk formula, given that milk is a constituent and the dominant item in the final product. Therefore, the GST rate applicable is 18% as per Notification No.01/2017 (Central Rate) for the supply of these products.....