Classification of Goods — In view of the foregoing discussion and findings we hereby modify the Ruling no. 17 dated 10.12.2018 of the on Advance Ruling to the extent that-

Goods under reference are classifiable under S. No. 13 of Schedule II of Notification 1/201 7 of Central tax (Rate). vide Heading 0406 and taxable @ 12% GST (6% CGST + 6% SGST). — Savencia Fromage & Dairy (P.) Ltd., In Re… [2019] 11 TAXLOK.COM 036 (AAAR-Uttar Pradesh)