Classification of Goods — The applicant stated that they are going to manufacture beverages with fruit juices and without milk. They understand from the industry that fruit pulp or fruit juice based drinks fall under HSN code 22029020 liable to be taxed at 12%. They state that fruit juice based drinks should be called as “Carbonated beverage with fruit juice” as per Para 3A definition in FSSAI Act. The Applicant sought Advance Ruling on various questions including the question; what is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? The Authority ruled out that the product ’K Juice Grape‘ falls under the category of “Other” under CTH 2202 10 90. — Kalis Sparkling Water Private Limited, In Re… [2019] 17 TAXLOK.COM 110 (AAR-Tamil Nadu)