GST classification guidance: carbonated fruit beverages fall under the specified Schedule rate and require HS code clarification. Applicability of the Goods and Services Tax to carbonated beverages of fruit drink or with fruit juice is set out in Schedule 4 (effective 1 October 2021 until 21 September 2025) and is accompanied by a clarification on the six digit HS classification in paragraph 4 of Circular No. 189/01/2023 GST; the Schedule entry was inserted by Notification No. 8/2021 Integrated Tax (Rate) dated 30 September 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification guidance: carbonated fruit beverages fall under the specified Schedule rate and require HS code clarification.
Applicability of the Goods and Services Tax to carbonated beverages of fruit drink or with fruit juice is set out in Schedule 4 (effective 1 October 2021 until 21 September 2025) and is accompanied by a clarification on the six digit HS classification in paragraph 4 of Circular No. 189/01/2023 GST; the Schedule entry was inserted by Notification No. 8/2021 Integrated Tax (Rate) dated 30 September 2021.
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