Case LawOrder No. 41/AAR/2019
Rich Dairy Products (India) Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- September 22, 2019
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Richyaa Darner Lemon and Licta Lemon are classifiable under HSN 2202 10 20
Classification
Summary
Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks? Waters with added carbon dioxide which may contain added preservatives and flavoring , sugars are separately classified under Para 2.10.6 as Carbonated Water’ and Catego…
Judgement
M/s. Rich Dairy Products (India) Private Limited, SI No.341 & 342, Akkiyampatty Village, Sendamangapalam Post, Namakkal 637 409. (Hereinafter referred to as ‘Applicant’) is a manufacturer of fruit juices and also carbonated fruit juices. They are registered under GST vide GSTIN No. 33AADCR3175K1ZA. The Applicant has preferred an application seeking Advance Ruling on the following Q…