Cream is classifiable under HSN 1517 90 90, attracting GST @5%


Last updated: 04 December 2024
Quick Summary
The Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) has determined that a product labelled 'cream', containing 23% vegetable fat and no dairy fat, is to be classified as a preparation of vegetable oil. This means it falls under HSN heading 1517 90 90 and is subject to a Goods and Services Tax (GST) rate of 5%. The ruling overturned a previous decision that classified it under heading 2106, attracting an 18% GST.

Court :
Uttar Pradesh AAAR

Brief :
The Uttar Pradesh AAAR, in the case of S.S. Traders, In re [Appeal Order No. 03/AAAR/2024 dated August 27, 2024] ruled that manufacturing of 'cream' which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, classifiable under Heading No. 1517 90 90 and attract GST @ 5%.

Citation :
Appeal Order No. 03/AAAR/2024 dated August 27, 2024

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Bimal Jain
Published in GST
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