#gst classification

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GST circular quashed as TRU lacked statutory authority under Section 168 of the CGST Act to issue classification clarifications, and because the circular failed to consider statutory distinctions between textiles and plastics

W.P.(C) 5933/2019 — High Court of Delhi — Classification Dispute (Polypropylene Woven/Non-Woven Bags) — Circular Quashed Case Details Case Title: Association of Technical Textiles Manufacturers and Processors & Anr. vs. Union of India & Ors.Court: High Court of DelhiPetition No.: W.P.(C) 5933/2019Category: Classification – PP woven & non-woven bagsDate of Judgment: Reserved: 13.10.2023 |…

GST circular quashed as TRU lacked statutory authority under Section 168 of the CGST Act to issue classification clarifications, and because the circular failed to consider statutory distinctions between textiles and plastics

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Coercive recovery of ITC stayed as the Delhi High Court held that the taxpayer’s claim of tubes and flaps being independent supplies was prima facie plausible and not a bundled supply attracting 28% GST

CEAT Limited v. Union of India & Ors., Delhi High Court, W.P.(C) 8770/2023 & W.P.(C) 8814/2023 — Classification dispute on GST rate for tubes and flaps; coercive recovery restrained Court: High Court of DelhiPetition Nos.: W.P.(C) 8770/2023 and W.P.(C) 8814/2023Date of Order: 15.12.2023Category: Classification / Input Tax Credit (ITC) Denial / GST Rate DisputeRelevant Provisions: CGST Act:…

Coercive recovery of ITC stayed as the Delhi High Court held that the taxpayer’s claim of tubes and flaps being independent supplies was prima facie plausible and not a bundled supply attracting 28% GST

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Flavoured milk classified as dairy product under HSN 0402 9990; GST rate restricted to 5% instead of 12%, with consequential refund allowed

Case Title: M/s Heritage Foods Ltd. & M/s Model Dairy Pvt. Ltd. v. Additional Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition Nos.: W.P. Nos. 27108, 21998 & 22055 of 2021Date of Judgment: 29 January 2025Bench: Justice R. Raghunandan Rao & Justice Maheswara Rao KuncheamCategory: Classification under GSTRelevant Section: Section 9 of the CGST Act, 2017 (read with…

Flavoured milk classified as dairy product under HSN 0402 9990; GST rate restricted to 5% instead of 12%, with consequential refund allowed

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Flavoured milk classified under Heading 0402 as dairy product – GST demand quashed following earlier ruling in same assessee’s case

Case Reference: Sri Vijaya Visakha Milk Producers Company Ltd v. Assistant Commissioner of Central Tax and Others, High Court of Andhra Pradesh at Amaravati, Writ Petition No. 28222 of 2024, decided on 08 January 2025 Relevant Sections:Classification dispute under the GST Tariff – Heading 0402 vs 2202; covered under Section 9 of CGST Act 2017 read with Section 15 and Schedule II; Rule 46 of CGST…

Flavoured milk classified under Heading 0402 as dairy product – GST demand quashed following earlier ruling in same assessee’s case

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Flavoured milk classification dispute remitted to appellate authority, with bank attachment ordered to be lifted considering binding precedents under Tariff Heading 0402.

Case Summary Case Title: Britannia Industries Limited v. Commissioner of Commercial Taxes & Anr.Court: High Court of Judicature at MadrasPetition No.: W.P.No.23839 of 2025, W.M.P.No.26836 of 2025Category: Classification under GSTDate of Judgement: 07.07.2025Relevant Sections: Section 103(2) of CGST Act, 2017; Tariff Heading 0402, Customs Tariff Act, 1975 Facts (Paras 1–3) Britannia Industries…

Flavoured milk classification dispute remitted to appellate authority, with bank attachment ordered to be lifted considering binding precedents under Tariff Heading 0402.

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GST show cause notice for classification of “Nizam Pakku” quashed as abuse of process since classification already settled by Supreme Court and AAAR

Case Summary Case Title: Azam Laminators Pvt. Ltd. v. Additional DirectorCourt: Madras High CourtCase Number: W.P. No. 17090 of 2022 & W.M.P. Nos. 16390 & 16391 of 2022Judgment Date: 01.08.2025Category of Dispute: Classification under GSTRelevant Sections: Section 7 of CGST Act; Rule 104 CGST Rules (Advance Ruling); Notification No. 1/2017-CT (Rate); Circular No. 163/19/2021-GST; Tariff Items…

GST show cause notice for classification of “Nizam Pakku” quashed as abuse of process since classification already settled by Supreme Court and AAAR

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GST Compliance – Search HSN Code

Search HSN Code on GST Portal Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, Customs Tariff Act, and GSTN updates. ✍️ Preface HSN (Harmonized System of Nomenclature) is a global classification system for goods and services used for GST…

GST Compliance – Search HSN Code

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Flavoured Milk Classified under Heading 0402 – Demand and Penalty Set Aside

Case Title: M/s. Sri Vijaya Visakha Milk Producers Company Ltd. v. Asst. Commissioner of Central Tax & Ors.Court: High Court of Andhra Pradesh, AmaravatiPetition No.: Writ Petition No. 254 of 2024Date of Judgment: 10 December 2024Category of Dispute: Classification – GST TariffRelevant Sections: Section 74 & 122(2)(b) of the CGST Act, 2017; corresponding provisions of APGST Act & IGST Act;…

Flavoured Milk Classified under Heading 0402 – Demand and Penalty Set Aside