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Case Law Details

Case Name : In re PepsiCo (India) Holdings Pvt Ltd (GST AAR Maharashtra)
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In re PepsiCo (India) Holdings Pvt Ltd (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by PepsiCo (India) Holdings Pvt Ltd, the applicant, seeking an  ruling in respect of the following question : Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per ml) of caffeine is classifiable  under Tariff Item 2202 91 00 (SL No. 24A of Schedule – III) as “O...
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