The authority classified the product "Vanilla Mix" - dried softy ...

Vanilla Ice Cream Mix Classified for Tax Duty Under Food Preparations, Not Dairy Produce.

Case Laws GST

October 18, 2024

The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff Act, attracting tax at 9% CGST and 9% SGST. It held that the product, comprising several ingredients intended for making soft serves, does not fall under Heading 0404 as a dairy produce. As per Chapter Note 5, food preparations subjected to further processing for human consumption are covered under Heading 2106, which includes powders for ice-creams, preparations consisting of milk powder, sugar and other added ingredients, and powders for table cream, jellies, ice-cream and similar preparations.

View Source

← Previous Next →

The authority classified the product "Vanilla Mix" - dried softy ...

Vanilla Ice Cream Mix Classified for Tax Duty Under Food Preparations, Not Dairy Produce.

Case Laws GST

October 18, 2024

You may also like:

Classification of goods - Health mix, Dia Mix, Dia Food, Ragi Malt, Badam Mix as instant food preparations - Valuation u/s 4A of CEA 1944 - Non-clubbing of clearances by...

The Appellate Authority for Advance Ruling in Gujarat addressed the classification of various flours like Gota Flour, Khaman Flour, Dalwada Flour, and others under the...

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

Eligibility for Composition scheme - ice-cream - limited grievance of the petitioners is that the ‘Ice Cream’ has been placed on par with Pan Masala and Tobacco - The...

Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. -...

Intermediate products - manufacturing infant foods - vitamin pre-mix and mineral pre-mix are mixtures of starch preparations to which nutrients i.e. vitamins and...

Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic...

Excisability/marketability - Cream mix - intermediate goods - cream was prepared to be used in making of cream biscuits - The goods which are called ‘cream mix’ by...

Classification of goods being Sweet Pearl P.200 - Food Flavouring Material - food preparations versus food additive - A food additive per se need not be a food...

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be...

Exclusion of ice cream from the benefits of Composition Scheme under Section 10 of CGST Act - violation of the spirit of Articles 14 and 19 of the Constitution of India...

Supply of goods or services - ice-cream - retail outlets - there is a transfer of title in ice creams from the applicant to their customers and therefore as per entry no....

The food product containing 22.94% fat cannot be classified as Margarine under chapter heading 1517 10 as per Food Safety and Standards Regulations, 2011 which requires...

Classification of Fresubin - Classification as 'food supplement' or 'instant food mix' - Even if, Fresubin is used by patients recovering from illness,...

Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream;...

Quick Updates: