2019 (8) TMI 1355

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....s and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. S.P. Jeyapragasam (HUF) No: 76, Amman Sanathi, Madurai - 625 001. (hereinafter referred to as 'Applicant') is a registered taxable person. They are registered under GST vide GSTIN No. 33AAJHS5092MIZL. The Applicant has preferred an application seeking Advance Ruling on the following Question: 1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2.....

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....party a fruit juice based aerated drink. They stated that they will submit accredited laboratory testing, FSSAI or State Government Notification along with samples, procurement invoices/ agreement for the product which they intend to sell in two weeks time. Another hearing is requested in this case. The Jurisdiction central Authority submitted that if fruit content is less than 10% it should be 22021010 at 28% and more than 10% as 22029920 @ 12%. 3.1 In the written submissions, the applicant has inter-alia stated that:- • they are going to manufacture fruit drink/ fruit juice without adding milk. The following will be the method of preparation of carbonated beverages with fruit juice. MANUFACTURING PROCESS; ....

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....in food additives permitted in these regulations including appendix A. The product shall conform to the microbiological requirements given in Appendix B. It shall meet the following requirements: (i) Total soluble solids (m/ m) -Not less than 10.0 Percent (ii)  Fruit content (m/ m) a. Lime or lemon juice - Not less than 5.0 Percent b. Other fruits -Not less than 10. Percent 3. The product shall have the colour, taste & flavor characteristic of the product & shall be free from extraneous matter. (3A. In case the quantity of fruit juice is below 10.0 percent, but not less than 5.0 percent. (2.5 percent, in case of lime or lemon), the product shall be called 'Carbonated beverage with f....

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....lves categories the carbonated beverages with fruit juice on par with fruit juice drinks. • The facts and circumstances and the legal interpretation of the entry discussed by Hon'ble supreme court of India in the matter of M/s. Parle Agro Private Limited Vs Commissioner of Commercial Taxes, Trivandrum reported in 106 V ST page 1 are exactly applicable in their issue. In the said judgment the main issue is whether their product "APPY FIZZ" would fall under fruit based drink or aerated branded soft drinks. The Hon'ble Judges has thoroughly interpreted the entry and finally held that it is only a fruit based drink falling under HSN Code 2202 90. The Hon'ble Supreme Court framed 9 issues and out of which the 7th issue framed by the....