GST on Supply of Branded sealed fruit bowl containing only cut fresh fruits without any preservatives or additives

In re Juzi Fruits Private Limited (GST AAR Karnataka) 1. (a) (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017 -Central Tax (Rate) dated 28.06.2017 Vide HSN 1106 and is liable to tax @ 2.5% under CGST Act and 2.5% under the SGST Act, 2017. (ii) The Fruit bowl containing both cut fresh fruits and dry fruits and nuts is taxable at rate applicable to the supply of dry fruits and nuts. (b) As already discussed, the tax rate applicabl...