Page 131 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : RICH DAIRY PRODUCTS (INDIA) PVT. LTD. 577
10. The applicant has stated that the impugned products are being
manufactured by them from 27th November 2017 and before that they were us-
ing artificial flavouring which did not contain any fruit juice and the products
are not comparable. We find that the issue of classification of the products simi-
lar to that in the case at hand has been dealt with by the committee of Secretaries,
Fitment Committee in the GST Regime. Discussions in the GST Council meeting
though not controlling, has persuasive value. The observation of the Fitment
Committee, which recommended for no change in the prevailing rates under
Annexure-III of their recommendations placed for consideration by the GST
Council during the 37th Council Meeting held on is as under :
Annexure-III
Issues where no change has been proposed by the Fitment
Committee in relation to goods

S. Description HSN Present Requested Comments
No. GST GST rate
Rate (%)
(%)
52. Carbonated 2202 10 28% + 12% as 1. Average pre-GST tax
beverage cess fruit juice incidence on such
with fruit goods was about 40%.
juice 2. Keeping in view the
pre-GST tax rates, the
Council has recom-
mended 28% GST rate
and 12% Compensa-
tion Cess on Aerated
waters containing
added sugar or other
sweetening matter or
flavoured (including
lemonade).
3. Earlier, the Committee
of Secretaries (CoS), in
a meeting held on 29-
8-2016 did not agree
to the proposal of
MoFPI to provide
concessional rate of
excise duty @ 6% for
aerated drinks having
fruit juice content of
not less than 5% pro-
cured from domestic
manufacturers.
4. The issue regarding
separate classification
was earlier examined
during the 28th GST
Council meeting but
the Fitment Commit-
GST LAW TIMES  28th May 2020  131