United Breweries Limited ., In re
Date: September 14, 2022
Subject Matter
Non-alcoholic malt drink "Kingfisher Radler" falls under HSN '2202 99 90' attracting 28% GST
Summary
Q. Whether the non-alcoholic malt drink “Kingfisher Radler’ is covered as “Carbonated beverages of fruit drink or carbonated beverages with fruit juice” of chapter heading 2202, under Entry 12B of Notification No. 1/2017 dated…
M/s. United Breweries Limited (herein after referred to as ‘Applicant), Level 4, UB Tower, UB City, Vittal Mallya Road, Bengaluru-560 001, having GSTIN 29AAACU6053C1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging th…