https://www.taxtmi.com/caselaws?id=435869 The AAR, UP ruled that sugarcane juice cannot be classified as agricultural produce under GST as it undergoes processing that alters its essential characteristics and form through crushing. The Authority determined that sugarcane is neither fruit nor vegetable but falls under "other parts of plants" category. Applying General Rules for Interpretation of Import Tariff Rule 3(a), sugarcane juice is classified under HSN 20098990 in Chapter 20 (preparation of vegetables, fruits, nuts or other parts of plants). The juice attracts GST at 12% (6% CGST + 6% SGST or 12% IGST) as per Notification No. 1/2017 Central Tax (Rate) Schedule 2. en-us Fri, 27 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435869 The AAR, UP ruled that sugarcane juice cannot be classified as agricultural produce under GST as it undergoes processing that alters its essential characteristics and form through crushing. The Authority determined that sugarcane is neither fruit nor vegetable but falls under "other parts of plants" category. Applying General Rules for Interpretation of Import Tariff Rule 3(a), sugarcane juice is classified under HSN 20098990 in Chapter 20 (preparation of vegetables, fruits, nuts or other parts of plants). The juice attracts GST at 12% (6% CGST + 6% SGST or 12% IGST) as per Notification No. 1/2017 Central Tax (Rate) Schedule 2. Case-Laws GST Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435869