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HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
G.shivadas
Res. Counsel
Na

Petitioner / Applicant

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 30, 2019
Order No.

KAR ADRG 117/2019

Citation

2019(9) TAXREPLY 877
Original Order
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ORDER

1. M/s. Hindustan Coca-Cola Beverages Pvt. Ltd., (called as the ‘applicant’ hereinafter), having GSTIN number 29AAACH3005M1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: “Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at SI. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl No. 24A under Schedule III as ‘Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as Fall goods including aerate....

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