AAR: Aerated drink ‘Fanta Fruity Orange’ classifiable as non-alcoholic beverage, taxable at 18%

Gujarat AAR classifies the product ‘Fanta Fruity Orange’ manufactured and supplied by the applicant Tariff Item 2202 99 90 as ‘Other non-alcoholic beverages, other than tender coconut water’ attracting GST 18%; Rejects the applicant’s contention that the product is classifiable under Tariff Item 2202 99 20 as ‘Fruit pulp or fruit juice based drinks’, states that the said product is undisputedly manufactured from ‘Orange Juice Concentrate’ and not fruit juice...