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KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LTD. (FORMERLY KNOWN AS KMF)
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Lokesh Reddy
Res. Counsel
Na

Petitioner / Applicant

KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LTD. (FORMERLY KNOWN AS KMF)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 26, 2019
Order No.

KAR ADRG 88/2019

Citation

2019(9) TAXREPLY 905
Original Order
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ORDER

1. M/s Karnataka Co-operative Milk Producers Federation Ltd., (formerly known as Karnataka Milk Federation (KMF)) (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAAAK1110G1Z7, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is an Association of persons and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Whether the Flavoured Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are engaged in the business of processing of milk and milk products. They are manufacturing and marketi....

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