Page 124 - GSTL_ 28th May 2020_Vol 36_Part 4

570 GST LAW TIMES [ Vol. 36
carbonated beverages with fruit flavours manufactured prior
to 27th November, 2017.
o In any case, for reference purposes, the tax incidence applica-
ble to the carbonated beverages with fruit flavours and the
impugned products [both prior to and after introduction of
GST] is tabulated herein below.

Product Period Tax incidence
Manufactured
Carbonated bev- Prior to 1st July, 38.545% [21% ED +
erages with fruit 2017 (Pre-GST) 14.5% VAT]
flavours (Does not
contain any fruit
juice. Only artifi-
cial flavouring
agents added)
Carbonated bev- 1st July, 2017 to 40%
erages with fruit 26th November,
flavours (Does not 2017
contain any fruit
juice. Only artifi-
cial flavouring
agents added)
Carbonated bev- From 27th 12%
erages with fruit November, 2017 (if classified under
juice (contains onwards CTH 2202 99 20 as
lime juice/lime “Fruit juice based
juice drinks”)
Concentrate [2.5%] (After introduc- Note : There is no
& orange juice tion of GST and comparable tax in-
[5%] change in com- cidence for this
position of the product under the
products manu- pre-GST regime as
factured) the appellant has
only begun manu-
facturing the said
products by adding
fruit juices from
27th November,
2017 onwards)
Discussions :
7. We have carefully considered the various submissions made by the
Appellant and the applicable statutory provisions. The appellant has sought rul-
ing on the following question :
Classification of goods manufactured-”Whether Carbonated Fruit Juice
falls under Fruit Juices or Aerated drinks?”

GST LAW TIMES  28th May 2020  124