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GST - Highlights / Catch Notes

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Power of GST Council to issue clarification regarding ...

November 17, 2023

Case Laws     GST     HC

Power of GST Council to issue clarification regarding classification of goods under GST - classification of flavoured milk - The power of GST council is recommendatory only - The GST Council has wrongly clarified that “Flavoured Milk” is classifiable under heading 2202 of Harmonious System of Nomenclature (HSN) based on Chapter Note 1 to Heading 0402 - Specifically it is stated that the flavoured milk will come within the purview of heading 0402 99 90. - HC

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