1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 % as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as amended read with the parallel notification in State GST or under 2202 99 30
2. Also as to whether “the job charges” would also attract 5 % under SAC Code 998815, for the job work activity of conversion of raw material (raw milk with or without tetrapack material supplied by Principal for such conversion and by using applicant utilities and consumables) in to flavoured milk (put in Tetra pack (at times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f) of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the parallel notification issued in State GST.