TMI Blog2019 (8) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. S.P. Jeyapragasam (HUF) No: 76, Amman Sanathi, Madurai - 625 001. (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed beverage with fruit juice and in such cases the requirement of TSS (Total Soluble Solids)shall not apply and he quantity of fruit juice shall be declared on the label . Hearing : 3. The applicant was heard on 28.03.2019. They appeared and gave a written submission. They stated that they are intending the manufacture through 3 rd party a fruit juice based aerated drink. They stated that they will submit accredited laboratory testing, FSSAI or State Government Notification along with samples, procurement invoices/ agreement for the product which they intend to sell in two weeks time. Another hearing is requested in this case. The Jurisdiction central Authority submitted that if fruit content is less than 10% it shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bovonto Concentrate Ml 0.62936% 4 Sodium Benzoate Gms 0.01234% 5 Citric Acid Gms 0.08997% 6 Fruit Juice Ml 10% 7 Water ml 51.1937% 2.3.30 Carbonated fruit beverages or fruit drinks: 1. Carbonated fruit beverages of fruit drink means any beverage or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax on the fruit pulp or fruit juice based drink alone classified under the HSN code 2202 liable to be taxed at 12%. They had requested for expert opinion for classification under the FSSAI Act and request to clarify the classification of above these products. Accordingly the consultant also classified that the carbonated beverage with fruit juice and fruit based drink are grouped with some category, but according to the content of the total soluble solids (m/ m as defined in chapter 2.2.30 of the FSSAI Act). According to the norms of the FSSAI Act their manufactured product carbonated beverage with fruit or fruit drink having the fruit content of 10% i.e. say approximately ranging from 1 1 to 14%. Thus they are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority were relevant for the purpose of interpretation of entry and finally held that the product: APPY FIZZ is only a fruit based drink even though carbon content is there which is only used as preservation purpose. Based on the above said finding, they are of the opinion that their fruit drink having fruit content of more than 10% shall be considered as fruit based drink/ fruit juice bearing HSN Code 2202 90 falling under 48th item of II schedule to the notification no. 1/2017 (Central rate) dated 28.06.2017 and liable to be tax @ 12%. 3.2 The applicant was granted second opportunity of personal hearing as requested by them on 24.07.2019. The applicant in their undated memo received on 17 th Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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