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GST Authority of Adv Ruling rules dried softy ice cream shall attract 18% GST
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Saturday, 26 October, 2024, 08 : 00 AM [IST]
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Ashwani Maindola, New Delhi
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The GST Authority of Advanced Ruling has ruled that dried softy ice cream cannot be classified as milk product and shall attract 18% GST.
"The dried softy ice cream is classifiable under Heading 2106 90 99 of the First Schedule to Tariff Act attracting GST at the rate of 18% (i.e., 9% CGST and 9% SGST)," reads the ruling of AAR Rajasthan on a question, what will be the classification and rate of tax of dried softy ice cream, put up by an ice cream manufacturer VRB Consumer Products Private Ltd.
The company has submitted to the AAR that their product Vanilla Mix (softy ice cream) is liable to be classified under Heading 0404 as 'products consisting of natural milk constituents' and should be levied 5% GST.
The Authority's findings however was contrary to the claims which established that sugar forms 61% part of the product while milk solids were 34% and remaining part included other ingredients (stabilisers, anti-caking agents, citrus fibre, iodised salt, flavouring substances).
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