In re Oxyhydra Beverages Pvt. Ltd (GST AAR Gujrat)

Date: May 7, 2026

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling

Subject Matter

Black Mineral Water Classified Under HSN 22011010, Subject to 5% GST

Summary

The Authority for Advance Ruling (AAR) allowed the application, classifying the applicant's 'ALVA' brand black mineral water under HSN 22011010. The ruling confirmed that the product, containing added minerals but no added sugar, sweetening matter, o…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Oxyhydra Beverages Private Limited, Lodhika, Sidhdhivinayak Industrial Zone, Plot No. 27, Sonal krupa, I,odhika Sub Post Office, I,odhika, I,odhikas, Rajkot, Gujarat, 360035. [for short —` applicant’], is registered under GST and their GSTIN is 24AAEC05970G1ZD. 2. The applicant (GSTIN 24AAEC05970G1ZD) is engaged in the business o…

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