Classification of goods— In the instant case, the applicant submits that it intends to supply Thermally Processed Ready to Serve Fruit Beverage.

The applicant initially intend to supply apple juice based drinks in the name of ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy '. Both the drinks will be apple juice based drinks having same ingredients and manufacturing process, the second one having an added flavour of malt.

The applicant has stated that different rate of tax have been charged across the Industry for similar types of drinks with similar ingredients.

Question on which Advance Ruling sought

What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date?

Held that—

1. Apple Cola Fizzy and Malt Cola Fizzy are Carbonated Beverages with fruit juice, classifiable at HSN 22021090.

2. GST is leviable at 28% on said goods.

3. GST Compensation Cess leviable at 12% on said Goods.