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PEPSICO (INDIA) HOLDINGS PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Nirav Karia
Res. Counsel
Na

Petitioner / Applicant

PEPSICO (INDIA) HOLDINGS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 13, 2018
Order No.

GST-ARA-40/2017-18/B-47

Citation

2018(6) TAXREPLY 161
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by PepsiCo (India) Holdings Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question : “Whether the product Sting - Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule-III) as “Other Non-Alcoholic Beverage” or under Sub-heading 220210 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 - integrated Tax (....

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