Case LawAdvance Ruling No. 24/AAR/2024
Idya ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- November 4, 2024
- Type:
- Advance Ruling
- Members:
- Balakrishna, A Valli
Subject
Antioxidant Water (Paan flavored water) classifiable under HSN '2202 10 90', attracting 28% GST
Classification
Summary
The applicant, a manufacturer of ANTIOXIDANT WATER with betel leaf or ajwain extract, sought an advance ruling for the correct HSN classification and applicable GST rate on their product. They adopted HSN code 2202 99 20, which pertains to fruit pulp…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. IDYA, No. 349, Canal Road, Kilpauk, Chennai — 600 010 (hereinafter referred to as the Applicant’) is engaged in the manufacture of Natural Anti-Oxidant Water. They are registered under the GST Acts with GSTIN: 33FNOPS0299M1Z4. 2. They have filed an application seeking Advance Ruling with regard to the product…