Apr 15, 2020
The petitioner was engaged in the manufacturing of carbonated fruit drinks, which was classified under HSN 2202 9920 under GST and discharging GST @ 12% on all intra-State and inter-State supplies. The codes have been specified under Chapter XXII of GST Tariff Codes. In the aforementioned code in respect of fruit-based drinks, the tax is @ 12% i.e., 6% under the Central GST and another 6% as State GST.