Case Law Details
Case Name : In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat)
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Courts :
AAR Gujarat Advance Rulings
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In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat)
The product ‘Fanta Fruity Orange’ manufactured and supplied by M/s. Hindustan Coca-Cola Beverages Private Limited is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per Sl. No. 24A of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the GGST Act, 2017.
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