https://www.taxtmi.com/caselaws?id=420045 The AAR, Gujarat ruled on classification of Ready to Serve Fruit Beverages named Apple Cola Fizzy and Malt Cola Fizzy. The Authority determined that despite containing fruit juice concentrate, these beverages are carbonated with carbon dioxide (INS 290) and contain preservatives. The word "fizzy" in their names indicates carbonation. While competing classifications existed under HSN 220210 (carbonated beverages) and 22029920 (fruit juice-based drinks), the GST Council's Fitment Committee recommendation favored HSN 220210 for carbonated beverages with fruit juice. The goods are classified under HSN 22021090, attracting 28% GST plus 12% GST Compensation Cess. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420045 The AAR, Gujarat ruled on classification of Ready to Serve Fruit Beverages named Apple Cola Fizzy and Malt Cola Fizzy. The Authority determined that despite containing fruit juice concentrate, these beverages are carbonated with carbon dioxide (INS 290) and contain preservatives. The word "fizzy" in their names indicates carbonation. While competing classifications existed under HSN 220210 (carbonated beverages) and 22029920 (fruit juice-based drinks), the GST Council's Fitment Committee recommendation favored HSN 220210 for carbonated beverages with fruit juice. The goods are classified under HSN 22021090, attracting 28% GST plus 12% GST Compensation Cess. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420045