Classification of goods - ready to consume pouch milk fortified ...
Fortified Pouch Milk with Turmeric and Pepper Stays Tax-Exempt Under HSN 0401, Entry No. 25 Exemption.
October 15, 2020
Case Laws GST AAR
Classification of goods - ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts - The applicant’s product remains classifiable under HSN 0401 even after a small quantity of curcuminoids, having ant-oxidant properties, are added, provided the Analysis Report referred to in para 2.1 is accurate. It follows that the product is exempt under Entry No. 25 of the Exemption Notification. - AAR
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