The Rajasthan Authority of Advance Ruling (AAR) has ruled that vanilla-flavored softy ice cream mix is not a dairy product and will attract an 18% GST rate. This decision was based on the fact that the primary ingredient in the mix is sugar, not milk solids. The AAR also noted that the mix contains other ingredients, such as flavoring agents and stabilizers, which further contribute to its classification as a processed food preparation rather than a dairy-based product. As per GST law, food preparations subjected to further processing for human consumption attract 18 per cent tax. Also preparations consisting of milk powder, sugar and any other added ingredients, powder for table cream, jellies, ice cream and similar preparations, also attract 18 per cent GST.