GST
TRT-2025-
Supreme Court
Date:-17-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date - 17 July 2025
M/S HERITAGE FOODS LIMITED & ANR.
Key Pointers -
- The issue in these petitions is whether flavoured milk has to be classified as Item 403 taxable at the rate of 5% or as Item 9930 taxable at the rate of 12%.
- The Hon'ble Supreme Court has held that the issue has already been decided by this Court earlier.
- The Writ Court has held that it has to be classified as Item 04030000 and has to be taxed at the rate of 5%.
- The special leave petition against one such decision bearing SLP(C)(D) No. 17602 of 2025 has already been dismissed by this Court vide order dated 09.05.2025.
- In view of the above, the present petitions also stand dismissed.
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