date:Jul 25, 2018
The Goods and Services Tax (GST) Council, in its recently held 28th meeting, clarified that milk enriched with vitamins or minerals salt (fortified milk) was classifiable under HS code 0401 as milk, and hence, would now exempted from GST.
Earlier, there was confusion amongst the food business operators (FBOs) about the category of the fortified milk and the rate of GST applicable on it. Fortified milk was considered as a value-added product, and therefore, 12% GST was levied on it.
R S Khann