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The application filed by the Applicant for Advance Rulings is dismissed as withdrawn.

Classification of goods — Applicant sought Advance Ruling on the Questions;(1) What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code;(2) The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify; (3) Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act. The applicant appeared in the personal hearing and reiterated their willingness to withdraw their application. Thus, the application filed by the Applicant for Advance Ruling dismissed as withdrawn. — S.P. Jeyapragasam (Huf), In Re.. [2019] 14 TAXLOK.COM 083 (AAR-Tamil Nadu)