HSN Code for fruit beverages or drinks- AAR allows withdrawal of Application

In re M/ s. S.P. Jeyapragasam(HUF) (GST AAR Tamilnadu)

Applicant seek ruling on following grounds- 

1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code?

2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify.

3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act.

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