https://www.taxtmi.com/caselaws?id=406822 The Appellate Authority upheld the classification of "K Juice Grape" under CTH 2202 10 90 with an applicable GST rate of 28%. It was determined that the product is a carbonated fruit beverage, not solely a fruit juice-based drink, justifying the higher tax rate. The decision was based on the product's carbonation and marketing as a carbonated beverage, following Para 2.3.30 of the FSSAI regulations. The appeal was dismissed, affirming the Lower Authority's ruling. en-us Wed, 10 Mar 2021 00:00:00 +0530 Fri, 08 Oct 2021 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406822 The Appellate Authority upheld the classification of "K Juice Grape" under CTH 2202 10 90 with an applicable GST rate of 28%. It was determined that the product is a carbonated fruit beverage, not solely a fruit juice-based drink, justifying the higher tax rate. The decision was based on the product's carbonation and marketing as a carbonated beverage, following Para 2.3.30 of the FSSAI regulations. The appeal was dismissed, affirming the Lower Authority's ruling. Case-Laws GST Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406822