Classification of Goods — The following questions have been posted by the applicant, in its application dated 8-4-2019 (received by the Authority on 14-6-2019), before the Authority :-

(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?

(ii) What shall be the rate of GST on the said product in terms of the above classification?

The product 'Instant Tea Whitener' as described in the application will merit classification under Chapter Heading 0402 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-lntegrated Tax (Rate), dated 28-6-2017 (Sl. No. 08 of Schedule-I). — LVP Foods Private Limited, In Re… [2019] 16 TAXLOK.COM 216 (AAR-UP)