GST
TRT-2025-
AAR Madhya Pradesh
Date:-12-04-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 12 April 2022
Key Pointers:
- The Applicant, Anand Products, is engaged in the manufacture and supply of confectionary and dairy/sweet products.
- The Applicant submitted that the impugned product “Anna Malai Mithai”, should be treated as ‘sweet meat’, classifiable under Tariff heading No. 2106 90 99.
- The Authority observed that the ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main ingredients with Emulsifiers etc. put up in small sachet/pouch in semi-liquid (paste) consistency, ready for consumption.
- The Authority held that the impugned product “Anna Malai Mithai” as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’
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