Kalis Sparkling Water Private Ltd ., In re
Date: March 10, 2021
Subject Matter
‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST. AAR ruling upheld.
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…
The subject appeal is filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Act’) by M/s. Kalis Sparkling Water Private Limited (hereinafter referred to as `Appellant). The appellant is registered under GST vide GSTIN 33AADCK8591Q1ZR. The appeal is filed against the Order No.48/ARA/2…