AAR: Flavoured milk classifiable under HS code 2202, taxable at 12%

Andhra Pradesh AAR classifies flavoured milk as a ‘beverage containing milk’ under HS code 2202 9930 taxable at 12% GST(CGST plus SGST) under Entry No. 50 of Schedule II of Notification No. 1/2017 Central (Rate) dated June 28, 2017; Perusing the detailed process chart furnished by the applicant, observes that, flavoured milk is standardization of fresh milk according to fat contents and then heating at certain temperature followed by filtration, pasteurization and homogen...