To establish advantages it is necessary, if the names of objects of purchase correspond to the names of the goods from the list.
A similar opinion was expressed by the Ministry of Economic Development.
Clarifications were required due to the fact that the list was formed taking into account the JCCP2. Later, this classifier was amended. As a result, some of the codes provided for by the list now do not correspond to the OKPD2.
For example, in the list code 10.51.52.120 is assigned to sour cream, and in OKPD2 under it appears acidophilus.
Document:
Letter of the Ministry of Finance of the Russian Federation of 24.11.2017 N 24-06-01 / 78878