Case LawRuling No. WBAAR 30 of 2025-26
Sage Organics Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 26, 2026
- Type:
- Advance Ruling
- Members:
- Shafeeq S, Jaydip Kumar Chakrabarti
Subject
Non-alcoholic Beverages Taxed at 40%, Iced Tea and Syrups at 5% GST.
Classification
Summary
The Authority for Advance Ruling (AAR) partially allowed the application, clarifying the classification and applicable GST rates for various non-alcoholic beverage preparations. While non-alcoholic beverages (not fruit/juice-based) were classified un…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called „ the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted unde…