GST Classification of Caffeinated Beverage (Energy Drink)

By | June 13, 2018
(Last Updated On: October 22, 2018)

Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017?”

Held

The application is withdrawn by the applicant hence disposed off

 

Maharashtra AUTHORITY FOR ADVANCE RULINGS

PepsiCo (India) Holdings Pvt Ltd

ARA- 40/2017-18/B- 47 Mumbai, dt. 13.06.2018

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