TMI BlogGST on Milk Chilling UnitsX X X X Extracts X X X X X X X X Extracts X X X X ..... GST on Milk Chilling Units X X X X Extracts X X X X X X X X Extracts X X X X ..... e on MILK CHILLING UNIT or Not? Reply By Rajagopalan Ranganathan: The Reply: Sir, As per Sl. No. 25 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended " Fresh milk and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk is exempted from gst.. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Sl. No. 7 of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended Ultra High Temperature (UHT) milk falling under Tariff item 0401 will attract gst @ 2.5%. In my opinion chilled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milk merit classification fresh milk only and hence the same is exempted from gst. Reply By Rajagopalan Ranganathan: The Reply: Sir, Milk chilling units are classifiable under heading No.8418 as &q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot;Refrigerators, freezers and other refrigerating or freezing equipment, electric or other" and chargeable to gst @ 28% (CGST 14% + SGST @14% or IGST @28%) vide Sl. No. 120 of Schedule IV of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended.
Reply By AVINASH KUMAR:
The Reply:
Sir, please share the legal view taken by you in arriving at such decision. X X X X Extracts X X X X X X X X Extracts X X X X ..... um - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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