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UNITED BREWERIES LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P. RAVI PRASAD
T. KIRAN REDDY
Pet. Counsel
Darshan Bora
Sujan Devaraju
Res. Counsel
---

Petitioner / Applicant

UNITED BREWERIES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 14, 2022
Order No.

KAR ADRG 32/2022

Citation

2022(9) TAXREPLY 6358
Original Order
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ORDER

M/s. United Breweries Limited (herein after referred to as 'Applicant'), Level 4, UB Tower, UB City, Vittal Mallya Road, Bengaluru-560 001, having GSTIN 29AAACU6053C1ZH, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant submitted that they are a company, primarily engaged in manufacturing (brewing), bottling, marketing and sale of alcoholic and non-alcoholic beverages. The applicant also registered under CGST/KGST Act 2017. The applicant launched a non-alcoholic malt drink called 'Kingfisher Radler', in 2018, classified the said product under tariff heading 2209 9100, as non-alcoholic beer. 3. In view of the above, the applicant has sought advance ruling in respect of the following question: Whether the non-alcoh....

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