Black Mineral Water Taxable at 5% in Absence of Sugar & Flavouring

In re Oxyhydra Beverages Pvt. Ltd (GST AAR Gujrat) In the matter concerning classification of “ALVA” black mineral water, the Gujarat Authority for Advance Ruling examined whether the product manufactured and supplied by the applicant was classifiable under HSN 22011010 as “mineral waters” for GST purposes. The applicant, engaged in manufacturing bottled water under the brand “ALVA,” stated that the product was sold in bottles of different capacities for human consumption and contained added minerals such as calcium, magnesium, and sodium. According to the applicant, the product di...