Carbonated Fruit Drinks Classifiable Under CTH 2202 99 20, GST @12%: Gauhati HC

X’SS Beverage Co. Vs State of Assam (Gauhati High Court)

Gauhati High Court held that carbonated fruit drinks is classifiable under CTH 2202 99 20 since it is fruit pulp or fruit juice based drinks and hence chargeable to GST @12%.

Facts- The petitioner is in the business of manufacture and sale of carbonated fruit drinks and ready to serve fruit drinks. According to the contentions of the writ petitioner, these products are classifiable under Tariff Item 2202 99 20 of the Customs Tariff Act, 1975 and are specified as serial No.48 under Schedule-II as

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