The tax authority has broken down the demand into distinct sections, illustrating the specifics of the claimed non-compliance. The primary component is the Central Goods and Services Tax (CGST), which accounts for the largest share of the demand at ₹74.83 lakh. Additionally, the order includes corresponding levies under the State Goods and Services Tax (SGST) amounting to ₹74.83 lakh, along with an integrated IGST demand of ₹29.17 lakh. This meticulous breakdown offers transparency into the alleged shortfalls, providing crucial data for financial analysts assessing the company’s tax liabilities.

Beyond the tax principal, the total demand includes a mandatory penal component, further escalating the financial liability for the agribusiness giant. According to the received order, the penalty levied stands at ₹1.49 lakh. This inclusion emphasizes the serious nature of the regulatory non-adherence observed by the tax department and underscores the high financial stakes involved in GST compliance for major manufacturers operating within the dairy economics framework.

This specific regulatory action stems from an audit conducted by the jurisdictional tax office for the fiscal period 2022-23. The tax department’s findings resulted in the issue of an Assessment Order under Section 73 of the relevant GST Act, officially concluding the audit with the demand for payment. For the professional audience, this confirms that the issue is now formalized, moving from preliminary inquiry to a decisive enforcement action that Nestlé India must address through payment or litigation.