GST payable Britannia winkin
Case Title | Britannia Industries Limited |
Court | Appellate Authority for Advance Ruling, Tamil Nadu |
Honorable Judges | Member Thiru G.V Krishna Rao and Member Thiru M.A Siddique |
Citation | 2021 (6) GSTPanacea 56 HC Tamil Nadu TN/AAAR/16/2021(AR), A.R. APPEAL NO. 02/2021/AAAR |
Judgement Date | 30-June-2021 |
Council for Petitioner | Mr Anandodaya Mishra |
Council for Respondent | Not applicable |
In favour of | Revenue |
Section | Classification of goods |
The Appellate Authority for Advance Ruling, Tamil Nadu bench of Member Thiru G.V Krishna Rao and Thiru M.A Siddique, held that 12% GST is payable on Britannia Winkin’ Cow Thick Shake’.
FACTS OF THE CASE
The Appellant, Britannia Industries Limited has stated that they manufacture / procure and supply UHT Sterilized Flavoured Milk and market it under the brand name ‘Britannia Winkin’ Cow Thick Shake’ (hereinafter ‘the product’). The product is made in multiple flavours and supplied in Tetra Packs. The said product (UHT Sterilized Flavoured Milk) comprise mainly of milk (about 80 – 90%) and sugar (10 – 12%).
The appellant sought the advance ruling on the issue whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 0402 which covers ‘Milk… containing added sugar or other sweetening matter…’ or alternatively, Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’).
The Original Authority has ruled that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the applicant is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930.
GST payable Britannia winkin
COURT HELD
The two members consisting of M.A.Siddique and G.V.Krishna Rao held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930 as held by the Lower Authority. The subject appeal is disposed of accordingly
GST payable Britannia winkin
ANALYSIS OF THE JUDGEMENT
As per the above case, we analyse that 12% GST payable on Britannia Winkin’ Cow Thick Shake’ and is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930.
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Britannia Industries Limited
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