Pasteurised milk with Haldi, fortified with vitamins A and D is classifiable under HSN 0401 and is exempt
Classification of goods-- In the applicant intends to supply a variant of ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts. It wants to know whether the product can be classified under HSN 0401 and exempt
Held that- Circular No.52/26/2018-GST dated 09/08/2018 of TRU, Department of Revenue, Government of India (Trade Circular No.11/2018 dated 13/08/2018 of the State Government) already clarifies that milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added.
It follows that the product is exempt under Entry No. 25 of the Exemption Notification.