Case Law48/AAR/2019
Kalis Sparkling Water Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- October 17, 2019
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
‘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…
Judgement
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…