Kalis Sparkling Water Private Ltd ., In re

Date: October 17, 2019

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
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Subject Matter

‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST.

Classification

Summary

The product ‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide SI.No. 12 of Schedule IV under Notification No. 1/2017-Central Tax (Rate) and 14% under SGST at 14…

M/s. Kalis Sparkling Water Private Ltd., No. E72-E79 AND E88-E95, SIPCOT INDUSTRIAL COMPLEX (herein after referred as ‘Applicant’) is registered under the GST Act 2017 vide GSTIN No. 33AADCK8591Q1ZR. The Applicant has sought Advance Ruling on the following questions:- 1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2. The definition under the FSSAI…

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