‘Fanta Fruity Orange’ classifiable under sub-heading 220210

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 ...