SC, upholds 5% GST on badam flavoured milk: Case of AC Central Tax vs Sri Vijaya Vishakha Milk Producers Company, SC Judgement Dated 9th May 2025. Fresh milk and pasteurised milk are fully exempt from GST. Further, milk products like curd, lassi, buttermilk, and paneer are also exempt from GST if sold loose, but attract 5 per cent GST when sold in pre-packaged and labelled form. Ultra-High Temperature (UHT) milk also attracts 5 per cent GST. Additionally, a GST of 12 per cent applies to condensed milk, flavoured milk, butter, ghee, and cheese. The apex court upheld AP HC judgement which classified ‘flavoured milk’ with almonds (badam) under Entry 0402 9990, attracting GST at 5 per cent. (SC Judgement Dated 09/05/2025)