AAR : ‘Miltry Malai Mithai’/ ‘Rabdi’ taxable at 5% as 'Sweetmeat', however, no refund of tax paid available

Madhya Pradesh AAR holds that the product ‘Militry Malai Mithai’ packed in elongated pouches/sachets and ready for consumption,  merits classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’ taxable at 5% GST (CGST + SGST) under Sl. No. 101 Schedule I of Notification No. 01/ 2017- Central Tax (Rate) and corresponding MPGST Notification; Remarks that, “while deciding classification of any product, we have to take a subjective route coverin...