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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Classification of goods - product manufactured as ‘Lassi’ but ...

Case Laws     GST

August 19, 2021

Classification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - Inferring from the manufacturing process submitted and the contents of the subject goods printed on its bottle, it is held that subject goods are Lassi. The goods ‘Lassi’ is described at Sr. No.26 of Notification No.2/2017-Central Tax (Rate) and is exempt from GST. - AAR

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