Case LawAdvance Ruling No. GUJ/GAAR/R/07/2019
Hindustan Coca-Cola Beverages Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 30, 2019
- Type:
- Advance Ruling
Subject
'Fanta Fruity Orange' is classifiable under HSN 2202 99 90
Classification
Summary
The product ‘Fanta Fruity Orange’ manufactured and supplied by M/s. Hindustan Coca-Cola Beverages Private Limited (GSTIN 24AAACH3005M1ZX) is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST…
Judgement
The applicant M/s. Hindustan Coca-Cola Beverages Private Limited is engaged in the manufacture of aerated drinks and fruit pulp or fruit juice based drinks under different brand names, classifying the same under Chapter 22 of the First Schedule to the Central Excise Tariff Act, 1985. 2. The Applicant commenced manufacturing of a new product “FANTA FRUITY ORANGE” on 10th August, 2017 in…