Flavored milk for tea, classified under 0401 20 00 as pasteurized milk, qualifies for GST exemption, says AAR.

Exemption from GST - Flavoured Milk for Tea Preparation - pasteurized milk - Since, the product of the applicant, classifiable under Chapter Sub-Heading No. 0401 20 00, is pasteurized milk which is neither concentrated nor contains added sugar or other sweetening material and it is not Ultra High Temperature Milk, as declared by the applicant, it is eligible for the benefit of exemption - AAR .....

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