Case of Union of India vs Heritage Foods Limited, SC Judgement Dated 17th July 2025. The apex court has dismissed the Union of India plea to levy a 12% GST on flavoured milk, upholding the existing 5% rate. The court referenced its prior dismissal of a similar petition (SLP(C) No. 17602 of 2025 on May 9, 2025). The court confirmed that flavoured milk should be classified under Item 04030000, attracting a 5% tax.