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“Fanta Fruity Orange” is classifiable under Sub heading 2202 10 and 28% tax rate is applicable

Classification of Goods The main issue involved in this case is the correct classification of the product “Fanta Fruity Orange” being manufactured and supplied by the appellant i.e. whether “Fanta Fruity Orange” is classifiable under Sub-heading 2202 10 at S. No. 12 under Schedule IV as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured”, or under Tariff Item 2202 99 20 at S. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks” or under Tariff Item No. 2202 99 90 at S. No. 24A under Schedule III as “Other non-alcoholic beverages”. Held that— it is observed that the GAAR concluded that the said product would not fall under Sub heading 2202 10 but would fall under Sub heading 2202 99. As the GAAR further concluded that the said product would not fall under Tariff Item 2202 99 20 as “Fruit pulp or fruit juice based drinks”, it held that the product would fall under residuary entry of Tariff Item 2202 99 90. However, as we have already discussed that the product “Fanta Fruity Orange” is appropriately classifiable under Sub heading 2202.10, the question of classifying it under residuary entry of Tariff Item 2202 99 90 does not arise. — Hindustan Coca-Cola Beverages Pvt. Ltd., In Re… [2019] 14 TAXLOK.COM 114 (AAAR-Gujarat)