Case Law Details
In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat)
The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess rate of 12% are applicable to the said product.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT
The appellant M/s. Hindustan Coca-Cola Beverages Private Limited has submitted that it is engaged in the manufacture of aerated drinks and fruit pulp or fruit juice based drinks under different brand names, classifying the same under Chapter 22 of the First Schedule to the Central Excise Tariff Act, 1985 / Customs Tariff Act, 1975.
2. The Appellant commenced manufacturing of a new product “Fanta Fruity Orange” on 10th August, 2017 and made first supply of the said product on 24th August, 2017. The appellant submitted that the major ingredients for the manufacture of “Fanta Fruity Orange” are Orange Juice consisting 10.5% fruit juice content, Carbonated Water, Sugar, Acidity Regulators, Preservatives, Stabilizers, Sweeteners, and Synthetic Food Colour. The manufacturing process starts with procurement of Orange juice concentrate from approved vendor and stored in -18 C cold storage which forms the base of product. This juice concentrate is then blended with sugar syrup which is prepared by mixing granulated sugar with treated water, additives and preservatives to form the beverage. Thereafter, this beverage is carbonated before being filled in bottles. It has submitted the details of the ingredients used for the manufacture of “Fanta Fruity Orange” and the process involved for manufacturing of the said product.
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