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Carbonated fruit juice with added natural & artificial flavours is taxable @ 28% GST

December 2, 2019[2019] 112 taxmann.com 4 (AAR - TAMILNADU)
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GST: Product 'K Juice Grape' which is a carbonated fruit drink/fruit juice manufactured by applicant without adding milk contains Grape fruit juice with added natural and artificial flavours and falls under category of 'Other' under CTH 2202 10 90. The applicable rate of tax is 14 per cent CGST vide Sl. No. 12 of Schedule IV under Notification No.1/2017-Central Tax (Rate) and 14 per cent SGST vide Sl.No.12 of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29-6-2017 as amended

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