Infant food products containing ingredients other than milk may be subject to an 18 per cent goods and services tax (GST), contrasting with the 5 per cent applicable to milk products, if a judgment by the Rajasthan Authority for Advance Ruling (AAR) sets a precedent. The AAR issued the ruling in response to an application submitted by Jaipur-based Bebymil seeking clarification on the GST rate for its products — milk food for infants and milk for infants — marketed under the trade name Momylac. The authority noted that the primary product manufactured by the company is infant milk formula, which includes cereals and protein supplements, serving as a substitute for mother’s milk. GST rates for goods are determined based on their Harmonized System of Nomenclature (HSN) codes. In this instance, the authority observed that the products are classified under HSN 1901, encompassing products where milk is one of the ingredients, rather than HSN 0402, which specifically relates to milk products, explained Sandeep Sehgal, partner at tax and consulting firm AKM Global.