Product ‘Laban’ having main ingredients curd, water and spices is classifiable as Lassi under HSN 0403 90 and exempt from GST
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 October, 2021
Latest from Taxmann
Case details: Authority for Advance Rulings, Gujarat Sampoorna Dairy and Agrotech LLP, In re - [2021] 131 taxmann.com 132 (AAR - GUJARAT)
Judiciary and Counsel Details
-
- Sanjay Saxena and Arun Richard, Member
- Kaushik Nahar, CS for the Applicant.
Facts of the Case
The applicant was manufacturing a product ‘Laban’ whose main ingredients of product were curd, water and spices. It was of the view that the product was Lassi in Indian vocabulary with same contents and characteristics which would be sold in the name of ‘Laban’. It filed an application for advance ruling to determine whether product manufactured as ‘Lassi’ but named as ‘Laban’ can be classified as Lassi under GST.
AAR Held
The Authority for Advance Ruling observed that Lassi is a fermented milk drink and its main ingredients are curd, water and spices. In the instant case, inferring from the manufacturing process submitted by the applicant and the contents of the subject goods printed on its bottle, it was clear that subject goods would be classified as Lassi under HSN 040390 and would be exempt from GST.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
