Rulings by Advance Authorities

Select year
Sl. NO. Name of Applicant Name of State/UT Question(s) on which Advance Ruling Sought Order No. & Date View Category as per Section 97(2) of SGST Act
49 Juzi Fruits Private Limited Karnataka 1. Appropriate HSN Code applicable to supply of i. Fruit bowl containing only cut fresh fruits (Individually or mixture of different fruits). ii. Fruit bowl containing both cut fresh fruit and dry fruits and nuts.
2. GST tax rate applicable for each of the classified goods above?
3. Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST?
KAR/ADRG/49/2021 dated 30-07-2021 Viewpdficon 97(2)(a)(d)(e)
48 Bangalore Street Lighting Private Limited Karnataka i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017?
ii. If so, whether Supply of luminaries, without which there can be no energy conservation, and which is the primary deliverables, constituting approximately 70% of the total project cost, can be construed as the principal supply? What would be the applicable rate of GST on supply made under the contract?
iii. If supply of services is held to be the principal supply, which of the various services being rendered would constitute the principal supply? What would be the applicable rate of GST on supply made under this contract?
iv. Whether the applicant is entitled to the benefit of exemption under entry 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended?
v. If the transaction is treated as a supply of luminaries, what is the time of such supply? Whether “Applicant ESCO” would be liable to pay tax at the time when invoices are issued as envisaged in Explanation 1 to Section 12(12) of the CGST/KGST Act oronly at the time when the possession and ownership in goods are vested in “BBMP” at the end of tenure? 6.What would be the value of the aforesaid taxable supply given the fact that payments are to be received based on energy savings, which can be computed on a monthly basis, with reference to the energy auditor certifying the workings submitted by applicant?
KAR/ADRG/48/2021 dated 30-07-2021 Viewpdficon 97(2)(a),(b),(c)&(e)
47 IBM India Private Limited Karnataka i. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017?
ii. If the answer to Question
(i) is yes, whether following assets are required to be considered for the purpose of determining the value of assets for apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017:
a) Assets which are created only to comply with the requirements of the Accounting Standards;
b) Assets which are not being transferred as part of de-merger.
iii. If the answer to Question I and / or 2 are yes, whether the assets which are not attributable to any particular GSTIN be considered in the GSTIN of the head office of the Company for the purpose of computation of asset ratio?
KAR/ADRG/47/2021 dated 30-07-2021 Viewpdficon 97(2)(d)
46 Sadanand Manpower Service Karnataka 1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017.
2. Whether above said supply of services covered under “Pure Labor Services” as per Service Accounting Code (SAC) under chapter No.99.
3. The dealer apply for work as per tender (E-procurement) as a “Contractor to supply labour” and TDS as per Income tax Act deducted U/s 194C (As a Contractor or Sub-Contractor) @ 1%. So, why not dealer to be treated as a Contractor under GST Act 2017 also?
KAR/ADRG/46/2021 dated 30-07-2021 Viewpdficon 97(2)(b)(e)
45 Madivalappa Karveerappa Belwadi, M/s M.K.Belwadi Karnataka Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W? KAR/ADRG/45/2021 dated 30-07-2021 Viewpdficon 97(2)(b)
44 Goodwill Auto's Karnataka GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service? KAR/ADRG/44/2021 dated 30-07-2021 Viewpdficon 97(2)(e)
43 Aishwarya Earth Movers Karnataka i. Whether the applicant is liable to collect and pay goods and services tax on amount received from the PWD Department as per revised estimate in respect of work namely "Construction of bridge across Kumaradhara river on Kudmar Shanthimogru Sharavoor Alankar Road at KM 1.20 in Shanthimogaru of Puttur Taluk?
ii. Whether the applicant is liable to collect and pay goods and services tax on amount received from the Executive Engineer, Public Works, Inland Water Transport Department, Mangalore Division or
iii. Whether the PWD Department is liable to pay Goods and Service Tax under the GST Act or VAT Tax under Karnataka Value Added Tax Act?
KAR/ADRG/43/2021 dated 30-07-2021 Viewpdficon 97(2)(c)
42 Starworth Infrastructure and Construction Limited Karnataka Whether the construction service provided by the Applicant to M/s Provident Housing Ltd., under the project ‘Provident Neora, & Provident Capella” & to M/s Puravankara Ltd., under the project Provident Parksquare” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% as provided in Sl.No.3-Item (V) sub item(da) vide Notification No.11/2017-CT (Rate) dated 28.06.2017? KAR/ADRG/42/2021 dated 30-07-2021 Viewpdficon 97(2)(b)(d)
41 Premier Tissues India Limited Karnataka Whether the supply of tissue papers by the applicant is covered under Serial No.112 of Schedule II of the Rate Notification No.01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 12%? KAR/ADRG/41/2021 dated 30-07-2021 Viewpdficon 97(2)(a)
40 Bindu Projects & Co Karnataka Applicability of GST rates for works contact services doing original works with South Western Railways? KAR/ADRG/40/2021 dated 30-07-2021 Viewpdficon 97(2)(b)
39 Dakshina Kannada Co-Operative Milk Producers Union Ltd Karnataka 1. Whether Stainless Steel cans of 40 Liters capacity is liable to be classified under HSN code 7310 or 7323?
2. Whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
3. Whether milk cream is liable to be classified under HSN code 0403 or 0401?
4. Whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30?
5. Whether provision of subsidized lunch and refreshments to employee through contractors is to be treated as supply and if yes under which tarrif classification it has to be classified?
KAR/ADRG/39/2021 dated 30-07-2021 Viewpdficon 97(2)(a)(g)
38 Guitar Head Publishing LLP Karnataka Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India? KAR/ADRG/38/2021 dated 30-07-2021 Viewpdficon 97 (2) (e)(g)
37 Premier Sales Promotion Private Limited Karnataka 1. Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant?
2. If the answer to the above question is in the affirmative, what would be the rate of tax at which this would be taxable, i.e. which category would this be taxed under?
KAR/ADRG/37/2021 dated 30-07-2021 Viewpdficon 97(2)(a)(e)
36 Chep India Private Limited Karnataka 1. Whether the pallets, crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (hereinafter referred to as "CIPL" or the "applicant") located amd registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Karnataka Goods and Services Tax Act, 2017 ("KGST Act")?
2. If the answer to Question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and KGST Act read with relevant Rules?
3. What are the documebts that should accompany the movement of goods from CUPL, Karnataka to CIPL, Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Tamil Nadu on the instruction of CIPL, Karnataka can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and KGST Act, and thereby not liable to GST?
5. With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Tamil Nadu?
KAR/ADRG/36/2021 dated 16-07-2021 Viewpdficon 97(2)(c)
35 Aadhya Gold Private Limited Karnataka "Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/nature of goods?". KAR/ADRG/35/2021 dated 09-07-2021 Viewpdficon 97(2)(e)
34 Sri Ramohalli Krishnarao Karthik M/s Magal Agencies Karnataka "Liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017". KAR/ADRG/34/2021 dated 09-07-2021 Viewpdficon 97(2)(e)
33 B.G Shirke Constructions Technology Private Limited Karnataka What is the applicable GST rate on contruction of AAI residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India?. KAR/ADRG/33/2021 dated 09-07-2021 Viewpdficon 97(2)(e)
32 Narayanappa Ramesh Karnataka Whether the landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc., attract GST?. KAR/ADRG/32/2021 dated 09-07-2021 Viewpdficon 97(2)(e)
31 Airbus Group India Private Limited Karnataka "Whether the activities carried out in India by the Applicant would constitute a supply of "Other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate notification issued under Goods and Services Tax Las? KAR/ADRG/31/2021 dated 01-07-2021 Viewpdficon 97(2)(a)&(e)
30 Udupi Nirmiti Kendra Karnataka Interpretation of the term "a contract" for TDS applicability under section 51 of the GST Act.
In the absence of any contract, or contract of continuous supply, whether TDS provisions under section 51 is applicable for every supply of goods and services? Or whether the single tax invoice shall be considered as "a contract" or aggregate value of purchase from a vendor for the whole year be considered as a contract?
KAR/ADRG/30/2021 dated 08-06-2021 Viewpdficon 97(2)(a)
29 Wave Colour Techniks Karnataka What is the applicable rate of GST on following machines?
Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine
KAR/ADRG/29/2021 dated 07-06-2021 Viewpdficon 97(2)(a)
28 Bellary Nirmiti Kendra Karnataka Whether supply of service by a Government controlled Association to State Government, Local Authority or any person specified by State Government, Local Authority against consideration received from State Government, Local Authority, in the form of grants is liable to GST? KAR/ADRG/28/2021 dated 07-06-2021 Viewpdficon 97(2)(a)
27 Bowring Institute Karnataka 1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST?
2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST?
KAR/ADRG/27/2021 dated 22-04-2021 Viewpdficon 97(2)(a)
26 Hubli-Dharwad Municipal Corporation Karnataka "Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant(HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST(rate) read with Notification No.02/2018 CGST(Rate) are exempted from GST." KAR/ADRG/26/2021 dated 19-04-2021 Viewpdficon 97 (2) (b)
25 Analytica Chemie Inc. Karnataka Whether Enty No.80 in Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of "Prepared Laboratory Reagents/Pharmaceutical Reference Standards (PRS)" attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%? KAR/ADRG/25/2021 dated 16-04-2021 Viewpdficon 97 (2) (b)
24 Kaustubha Scientific Research Laboratory Private Limited. Karnataka Whether the applicable entry for prepared laboratory reagents/Pharmaceutical Reference Standard in the Notification No.01/2017-IT (R) is Sr. No.80 of Schedule II, attracting a levy of 12% or Sr. No.453 of Schedule III attracting a levy of 18%? KAR/ADRG/24/2021 dated 16-04-2021 Viewpdficon 97 (2) (b)
23 Guitar Head Publishing LLP. Karnataka A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST?
B. Whether GST is levied on the shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from the warehouse located in USA (non-taxable territory) to the customer located in USA, UK and Canada (non-taxable territory)?
C. Whether printing charges for printing of books charged by the Printer located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST, where only content is supplied by the applicant?
D. Whether the services received by the applicant from Foreign service provider such as warehousing of printing books located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST?
E. Whether input tax credit can be availed, to the extent of inputs and input service on the transaction covered in Question 1 above?
KAR/ADRG/23/2021 dated 16-04-2021 Viewpdficon 97 (2) (d) (e)&(g)
22 Kou-Chan Technologies Private Limited. Karnataka A. Do the various supplies (of the Applicant, the Vehicle Owner, the Driver and the Associate Partner together) mentioned supra qualify as 'Composite Supply'?
B. Do the pic-up charges paid to the Owner/Driver fall under GST rate of 5%?
C. Do the srvice charges collected from the passengers fall under GST rate of 5%? In this connection a reference may be made to Notification No.11/2017-Central Tax (Rate), dated 28.06.2017-Sl.No.8.
D. The Associate partner renders services to the Passengers and to the Drivers/Vehicle Owners directly, and in that case does any supply of service exist between the Applicant/Aggregator and the Associate Partner, and if y es, what is the rate at which GST has to be collected and remitted? It may be noted that the Associate Partner is paid up to 10ps per transaction as explained in the above said example.
E. Does the amount received from the Owners/Drivers towards bidding get covered in the 5% GST or should it be separately charged at 18%? It may be noted that to participate in the bid, the drivers have to pay to the Applicant @ 30 ps per bid and GST.
F. Does the Goodwill Bonus being paid by Passenger to the Driver for good service and on which the Applicant collects the service charges, attract GST and if so at what rate?
G. Do the charges for cancelling the trip for any reason attract GST liability?
H. Do the charges for insurance come under composite supply?
I. If the Principal supplier/Applicant collects GST, say at 5% along with fare from Passengers (please see table above) and remits that amount, does it amount to compliance of the GST rules?
KAR/ADRG/22/2021 dated 07-04-2021 Viewpdficon 97 (2) (e)&(g)
21 SKF Boilers and Driers (P) Ltd. Karnataka 1. Whether parboiling and rier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)?
2. If the above mentioned plant/machinery is not classified under HSN 8437, whether the same is to be taxed under HSN 8419 at the rate of 18% in the Notification dated 28.06.2017 (9% CGST + 9% SGST)?
KAR/ADRG/21/2021 dated 06-04-2021 Viewpdficon 97 (2) (a)&(b)
20 Bharat Earth Movers Limited. Karnataka "Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods?" KAR/ADRG/20/2021 dated 06-04-2021 Viewpdficon 97 (2) (e)
19 Puttahalagaiah G.H. Karnataka Whether Rent received from Backward Classes Welfare Department, is taxable or not? KAR/ADRG/19/2021 dated 06-04-2021 Viewpdficon 97 (2) (b)
18 Hadi Power Systems. Karnataka Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works conract to a Government entity? KAR/ADRG/18/2021 dated 06-04-2021 Viewpdficon 97 (2) (b)&(e)
17 Arvind Envisol Limited. Karnataka "Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017?" KAR/ADRG/17/2021 dated 25-03-2021 Viewpdficon 97 (2) (a)
16 Bishops Weed Food Crafts Private Limited. Karnataka 1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017.
2) Whether renting of property by Applicant is covered under entry 12 of the exemption Notification 12/2017 (Rate) dated June 28, 2017.
3) If the answer to 2 is negative, whether services by the Applicant are covered under entry 14 of the exemption Notification 12/2017 (Rate) dated June 28, 2017
4) Whether leasing of property for residential subletting would be covered under the exemption for residential dwelling via notification 12/2017 (Rate) dated June 28, 2017.
KAR/ADRG/16/2021 dated 24-03-2021 Viewpdficon 97 (2)(a)(b)&(e)
15 SPSS South Asia Private Limited. Karnataka 1) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017.
2) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.45/2017-Central Tax (Rate) dated 14th November 2017?
KAR/ADRG/15/2021 dated 24-03-2021 Viewpdficon 97 (2) (a)&(b)
14 Karnataka State Warehousing Corporation. Karnataka Whether 'supervisory charges' under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by 'Handling and Transportation' Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto? KAR/ADRG/14/2021 dated 24-03-2021 Viewpdficon 97 (2) (e)
13 Great Lakes E-Learning Services Pvt.Ltd. Karnataka Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017? KAR/ADRG/13/2021 dated 16-03-2021 Viewpdficon 97 (2) (b)
12 Olety Landmark Apartment Owner's Association. Karnataka Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund? KAR/ADRG/12/2021 dated 10-03-2021 Viewpdficon 97 (2) (g)
11 B.G. Elevators and Escalators Private Limited. Karnataka i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use. ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use. KAR/ADRG/11/2021 dated 09-03-2021 Viewpdficon 97 (2) (e)
10 Hotel Sandesh Private Limited. Karnataka What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden. KAR/ADRG/10/2021 dated 26-02-2021 Viewpdficon 97 (2) (e)
9 Sarangapani Jayakumar,S Jayakumar Hair Merchant. Karnataka 1. Whether the above said Rs.10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devoees in a public place of worship is subject to GST?
2. If it is subjected GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN).
KAR/ADRG/9/2021 dated 26-02-2021 Viewpdficon 97 (2) (a)(e)(g)
8 Wipro Enterprises Private Limited. Karnataka 1. What is the appropriate classification of Hand Sanitizer for the purpose of GST?
2. What is the applicable rate of GST?
KAR/ADRG/8/2021 dated 26-02-2021 Viewpdficon 97(2)(a)
7 Ce-Chem Pharmaceuticals Private Limited. Karnataka Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification. KAR/ADRG/7/2021 dated 26-02-2021 Viewpdficon 97(2)(a)
6 Spraymet Surface Technologies (Pvt.) Ltd. Karnataka Whether the activity of the applicant is in the nature of Job work, as defined under Section 2(68) of CGST Act, 2017 and whether Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 is applicable on them? KAR/ADRG/6/2021 dated 08-02-2021 Viewpdficon 97(2)(a)
5 Vevaan Ventures. Karnataka (a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?
(b) Whether the exemption given under Notification No.9/2017 - Inegrated Tax (Rate) dated 28.06.2017 is applicable to the applicant?
(c) Whether the applicant can avail input tax credit of tax paid or deemed to have been paid?
(d) Whether the applicant is liable to pay tax on outward services, if yes, at what rate?
(e) Whether the applicant is required to be registered under the Act?
KAR/ADRG/5/2021 dated 29-01-2021 Viewpdficon 97(2)(a)
4 Dr. H.B. Govardhan. Karnataka (a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India?
KAR/ADRG/4/2021 dated 29-01-2021 Viewpdficon 97(2)(e)&(f)
3 KSF-9 Corporate Services Pvt. Ltd. Karnataka Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? KAR/ADRG/3/2021 dated 29-01-2021 Viewpdficon 97(2)(b)
2 KSF-9 Corporate Services Pvt. Ltd. Karnataka Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? KAR/ADRG/2/2021 dated 29-01-2021 Viewpdficon 97(2)(b)
1 Karnataka Co-operative Milk Producers Federation Ltd. Karnataka Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter? KAR/ADRG/1/2021 dated 08-01-2021 Viewpdficon 97(2)(a)&(f)