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GST : Flavoured milk is classifiable under tariff item 2202 9930 of First Schedule to Customs Tariff Act, 1975 as a beverage containing milk under HS code 2202. Rate of tax applicable for said tariff item is 12 per cent GST under entry No. 50 of Schedule II of Notification No. 1/2017 - Central Tax(Rate) dated 28-6-2017 as amended