Page 129 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : RICH DAIRY PRODUCTS (INDIA) PVT. LTD. 575
minimum requirement of the fruit content is not less than 10% in the case of all
fruits except lime or lemon, where the requirement is not less than 5%. In the
case at hand, the products have a content of fruit juice as required under [Para]
3A of the Regulation 2.3.30 and therefore are ‘Carbonated Beverage with Fruit
Juice’ and are not carbonated Fruit Beverages or Fruit Drinks. The appellant also
accepts this.
8.2 The contention on the classification under the Food Products Cate-
gory, is examined as under :
Relevant extract of Food Category 14.1 of Appendix-A are as under :
14.1.1 Waters
Includes natural waters (14.1.1.1) and other bottled waters (14.1.1.2), each of
which may be non-carbonated or carbonated.
14.1.1.2 Table waters and soda waters. - Includes waters other than natu-
ral source waters that may be carbonated by addition of carbon dioxide and
may be processed by filtration, disinfection, or other suitable means. These
waters may contain added mineral salts such as table water, bottled water
with or without added minerals, purified water, seltzer water, club soda,
and sparkling water. Carbonated and non-carbonated waters containing flavours
are found in category 14.1.4 (emphasis supplied)
14.1.2 Fruit and Vegetable Juices
This category applies only to fruit and vegetable juices. Beverages based on
fruit and Vegetable juices are found in food category 14.1.4.2……..
(emphasis supplied)
14.1.4.1 Carbonated water-based flavoured drinks. - Includes water-
based favoured drinks with added carbon dioxide with nutritive, non-
nutritive and/or intense sweeteners and other permitted food additives. In-
cludes gaseosa (water-based drinks with added carbon dioxide, sweetener, and fla-
vour), and sodas such as colas, pepper-types, root beer, lemon-lime, and citrus
types, both diet/light and regular types. These beverages may be clear, cloudy, or
may contain particulate matter (e.q. fruit pieces) ……………..
(emphasis supplied).
From the above, it is clear that -
 Waters/Mineral waters/Carbonated waters/Soda are categorized
under 14.1.1
 Fruit and Vegetable juices are categorized under 14.1.2
 Carbonated and Non-Carbonated waters containing flavours are
found in category 14.1.4
o Carbonated waters containing flavours are categorized under
14.1.4.1 as ‘Carbonated water-based flavoured drinks’
o Beverages based on fruit and Vegetable juices are found in
food category 14.1.4.2, which covers ‘Non-Carbonated water-
based flavoured drinks, including Punches and Ades’.
8.3 The appellant has stated that when it is concluded by the Lower au-
thority that the products are not covered as ‘Carbonated Water’ under Regula-
tion 2.10.6 [Beverages Non-Alcoholic-Carbonated], the same do not fall under the
food categoiy at 14.1.4.1. From the categorisation of the Food products above, the
Carbonated water is categorised under 14.1.1, while the Carbonated Waters con-
taining flavours are categorised under 14.1.4.1. The Regulation 2.3.30 specifies
GST LAW TIMES  28th May 2020  129