Case Laws

2016(07)LCX0004: Amin Merchant :Compound alcohol preparations  for manufacture of beverages is classifiable under sub-heading 2208 10.

2014(06)LCX0023 : Narang Hospitality Services Pvt.Ltd. :Red Bull Energy drink contains caffeine contents, glucose and vitamins etc.  is classifiable under sub-heading 2202 90 90 .
 

2001(06)LCX0085: Kerala State Drugs & Pharma. Ltd.: Water  is classifiable under sub-heading 2201 00.
 

2000(08)LCX0060: Kolhapur Sugar Mills Ltd.: Ethyl Alcohol is classifiable under Heading 2204.
 

1994(03)LCX0114: Krishna District Milk Producers Union: Fruit drinks are classifiable under heading 2202.

1991(04)LCX0036: Kalyani Breweries  Ltd.: Beer is classifiable under sub-heading 2203 00.

Advance Rulings

2019(07)LCX0146(AAR): Tirumala Milk Products Private Limited: Flavoured milk is classifiable under 2202 9930 taxable @ 12% vide entry 50 of Schedule II of N/N 01/2017-CT(R)

2019(07)LCX0154(AAR): Aquaa Care (Surat) Ro Technologies Private Limited: Water is classifiable under 2201. In case of Selling water in containers, then the selling of container and water is composite supply.

2019(07)LCX0168(AAAR): Hindustan Coca-Cola Beverages Pvt. Ltd.: Fanta Fruity Orange is classifiable under 2202 10 taxable @ 28% vide Sl. no. 12 of Schedule IV of N/N 1/2017-CT(R) and GST Compensation Cess rate of 12% vide sl. no. 2 of N/N 1/2017-compensation cess (Rate)

2021(01)LCX0321(AAR): Gujarat Co-Operative Milk Marketing Federation Ltd: Flavoured milk is classifiable under tariff item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk”

2021(01)LCX0329(AAR): Vadilal Industries Ltd.: Flavoured milk’ is classifiable under 2202 99 30 of the Customs Tariff Act, 1975 as a “beverage containing milk".

2022(03)LCX0128(AAR): Mohammed Hasanbhai Kabala: Apple Cola Fizzyand Malt Cola Fizzyare Carbonated Beverages with fruit juice is classifiable at HSN 22021090 taxable @ 28% with Compensation Cess leviable at 12%

2022(09)LCX0018(AAR): United Breweries Ltd.: Different variants of “Kingfisher Radler’ merit classification as carbonated beverages of fruit drink, classifiable under 2202 99 90 taxable @ 28% along with applicable Compensation Cess of 12% vide Sl.No.12B of Schedule IV to the N/N 1/2017-CT(R)

2022(12)LCX0113(AAR): Hojiwala Infrastructure Limited: Treated Water obtained from CETP classifiable under Chapter 2201 is not eligible for exemption by virtue of SI. No. 99 of N/N 02/2017-CT(R) rather taxable @ 18% vide SI. No. 24 of Schedule – III of N/N 01/2017- CT(R)

2023(06)LCX0189(AAR): Mannarai Common Effluent Treatment Plant Private Limited: Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) is classifiable under 2201

2023(08)LCX0257(AAR): Sirupooluvapatti Common Effluent Treatment Plant Private Limited: Treated water after carrying out various treatment process on the effluent water is classifiable under 2201