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2019 (10) TMI 796 - AAR - GSTClassification of goods - FANTA FRUITY ORANGE - whether classified under Chapter Heading 2202 99 20 at Sl.No. 48 under Schedule 11 as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at SI.No. 24A under Schedule III as “Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as “all goods (including aerated waters], containing added sugar or other sweetening matter or flavoured” under Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 (as amended)”? HELD THAT:- In the instant case the applicant had already filed an application, on 27.11.2017, for advance ruling before the Gujarat Authority for Advance Ruling in respect of the same question i.e. classification of the product “Fanta Fruity Orange” that has also been raised in the instant application. Hence it is clearly evident that the question raised by the applicant in the instant application, under the provisions of CGST Act 2017, has already been decided by the Gujarat Authority for ‘Advance Ruling. Therefore the instant application is liable for rejection. Application rejected.
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