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1. Classification of goods - Import of Red Bull Energy Drink Proprietary Food -this product contains of caffeinated beverage, mineral water and aerated waters, therefore,...

2. Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

3. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

4. Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral...

5. Classification of goods - KINLEY WATER - “water” - “mineral water” - “packaged drinking water” - sale of packaged drinking water in the brand name KINLEY WATER falls...

6. Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be...

7. Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery,...

8. Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water...

9. Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

10. Classification of goods - Prohance–D (Chocolate) - though Prohance-D is a specifically designed sugar free and low GI product but does not contain high amounts of...

11. Mineral Water Plant assembled at the site of customers – immovable – no excise duty

12. Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,...

13. Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse...

14. Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and...

15. Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...