Page 193 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. 295
2020 (36) G.S.T.L. 295 (App. A.A.R. - GST - Guj.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, GUJARAT
Dr. P.D. Vaghela and Shri Ajay Jain, Members
IN RE : HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.

Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2019/5, dated 23-7-2019
in Application No. Advance Ruling/SGST & CGST/2017-18/AR/02
1
Fanta Fruity Orange - Classification of - Product containing carbonated
water, sugar, sweetener, orange juice concentrate and added orange flavours
(natural and nature-identical flavouring substances) with acidity regulator,
preservatives, stabilizers and permitted synthetic food colour and presented in
PET bottles - Nothing in Customs Tariff Act, 1975 or Explanatory Notes of
HSN pertaining to Heading 2202 to suggest that the product containing Car-
bon Dioxide as preservative only would not fall under HSN 2202 10 - Explana-
tory Notes of HSN for sub-heading 2202 10 specifically mentioning that prod-
ucts of this sub-heading are often aerated with carbon dioxide gas - “Fanta
Fruity Orange’ fully conforming to description given in Explanatory Notes of
HSN sub-heading 2202 10 and appropriately classifiable thereunder - Authori-
ty for Advance Ruling relying on assessee’s own case in 2017 (6) G.S.T.L. 200
(Tri. - Chennai) to arrive at the conclusion that HSN Code 2202 99 20 would not
cover “Fanta Fruity Orange” as it not manufactured from “Fruit pulp” or “Fruit
juice” but undisputedly manufactured from “Orange Juice Concentrate” - Said
decision not reversed or stayed - Product appropriately classifiable under HSN
Code 2202.10 and not under residuary entry of HSN Code 2202 99 90 - Product
classifiable under HSN 2202 10 and taxable @ 28% (CGST 14% + GGST 14%)
as per Serial No. 12 of Schedule-IV to Notification No. 1/2017-C.T. (Rate) and
corresponding Notification No. 1/2017-State Tax (Rate) and Services Tax Com-
pensation Cess rate of 12% as per Serial No. 2 of Schedule of Notification No.
1/2017-C.C. (Rate) applicable - Order of Advance Authority modified accord-
ingly. [paras 13.1, 13.2, 13.3, 14.2, 15.2, 17.3, 18.2, 19.1, 19.2, 20.2, 21, 22, 23]
Classification of goods - Definition from different statute - Cannot be
applied mechanically. [2012 (286) E.L.T. 321 (S.C.), 1989 (41) E.L.T. 186 (Bom.) -
relied on]. [para 17.2]
Appeal partly allowed
CASES CITED
Collector v. Alnoori Tobacco Products — 2004 (170) E.L.T. 135 (S.C.) — Relied on .................... [Para 17.3]
Commissioner v. Connaught Plaza Restaurant (P) Ltd.
— 2012 (286) E.L.T. 321 (S.C.) — Relied on .............................................................................. [Para 17.2]
Commissioner v. Parle Agro Pvt. Ltd.
— 2008 (226) E.L.T. 194 (Tribunal) — Distinguished ................................................. [Paras 7.4, 17.3]
Commissioner v. Parle Agro Pvt. Ltd. — 2010 (254) E.L.T. A13 (S.C.) — Distinguished .......... [Para 7.4]
Hindustan Coca Cola Bevareges P. Ltd. v. Commissioner
— 2017 (6) G.S.T.L. 200 (Tribunal) — Relied on ............................................. [Paras 5.2, 7.9, 18.2, 20.2]
Kaira Dist. Co-Op Milk Producers’ Union Ltd. v. Union of India
— 1989 (41) E.L.T. 186 (Bom.) — Relied on .............................................................................. [Para 17.2]

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1 On appeal from 2019 (28) G.S.T.L. 518 (A.A.R. - GST).
GST LAW TIMES  14th May 2020  193