Is the classification of "Milk" and "Flavoured Milk" same under the CGST Act?

GUJARAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/04/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/03)
 Date: 20.01.2021

Name and address of the
applicant
: M/s. Gujarat Co-Operative Milk
Marketing Federation Ltd.
Oppossite - Old Pilot Dairy , Nr.
Football Ground, Kankaria,
Ahmedabad-380022.

GSTIN of the applicant 24AAAAG5588Q1Z2

Date of application : 23.01.2020
Clause(s) of Section 97(2) of CGST
/ GGST Act, 2017, under which
the question(s) raised.
: (a) classification of any goods or
services or both;

Date of Personal Hearing : 23.12.2020

Present for the applicant : Shri Amal Dave

M/s. Gujarat Co-operative Milk Marketing Federation Ltd., GCMMF Ltd., Opp. Old Pilot Dairy, Nr. Football Ground, Kankaria, Ahmedabad -380022 is aCooperative Society registered under the provisions of Gujarat CooperativeSociety Act, 1961 and having a GSTIN: 24AAAAG5588Q1Z2, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act.

2. M/s. Gujarat Co-operative Milk Marketing Federation Ltd., GCMMF Ltd. is an Apex body for marketing of milk and milk products produced by various District Co-operative Milk Producer Unions; which are also Cooperative Societies constituted by farmers and agriculturist of various Districts. All such District Cooperative Unions run and manage various dairies for production of milk and milk produces like milk, milk powder, cheese, butter, ghee etc. and also fordeveloping the co-operative sector for such products produced by the District Cooperative Unions, the applicant has been advising and assisting such dairies.

3. The applicant submitted that they are also running and managing a dairy called “Amul Fed”, which is located at village Bhat in Gandhinagar District.Various milk products, as aforesaid, are produced by the applicant also in this dairy, namely, Amulfed Dairy. By the very nature of the applicant as aFederation, the applicant is helping and assisting the constituent dairies in policymatters like price fixation, product development, marketing of the products andthe like. The applicant at AmulFed Dairy has been producing flavored milk under  the trade name of Amul Kool/Amul Kool Café. The applicant submitted that such flavored milk is a product meriting classification under Heading 0402, Sub Heading 04029990 of the GST Tariff. 

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