‘K juice Grape’ classifiable under CTH 22021090- Other- 28% GST Payable

In re Kalis Sparkling Water Private Ltd. (GST AAR Tamilnadu)

1.Whether their product K juice Grape fail under category of fruit beverages or fruit based drinks?

Not answered as not covered under Section 97(2) of the Act.

2. What is the rate of tax and HSN code for their prodct name?

The product ‘K Juice Grape’ falls under the category of “Other” under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide SI.No. 12 of Schedule IV under Notification No. 1/2017-Central Tax (Rate) and 14% under SGST at 14% vide SI.No. 12 of Schedule IV under Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.

Please become a Premium member. If you are already a Premium member, login here to access the full content.