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GST - Highlights / Catch Notes

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Classification of goods - Anna Malai Mithai - The product in ...

Case Laws     GST

July 26, 2022

Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main ingredients with Emulsifiers etc. put up in small sachet/pouch in semi-liquid (paste) consistency, ready for consumption. The product cannot be termed as Dairy Product or Sugar Confectionery - The product would merit classification as Miscellaneous Edible Product as ‘Sweetmeat’ - AAR

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