The bench headed by Justice C. Saravanan in the case observed and has stated that the GST Council cannot impose the wrong classification of ‘flavoured milk’ as a ‘beverage containing milk’ as stated under the residuary item ‘non-alcoholic ‘beverages’ under Subheading 2202 90 30 of the Customs Tariff Act, 1975.
In the present case, the petitioner or assessee, M/s. Parle Agro Pvt. Ltd., has challenged the decision of the Authority for Advance Ruling, AAR in the case of Britannia Industries Ltd.
It has been noted by the AAR in the case that the classification of ‘flavoured milk’, has been represented before the GST Council, and the Council considered the same in the 31st GST Council Meeting.
Bu hikaye The Business Guardian dergisinin November 16, 2023 sayısından alınmıştır.
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Bu hikaye The Business Guardian dergisinin November 16, 2023 sayısından alınmıştır.
Start your 7-day Magzter GOLD free trial to access thousands of curated premium stories, and 9,000+ magazines and newspapers.
Already a subscriber? Giriş Yap
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