Avalara > Blog > Goods and Services Tax > 28 percent GST applicable on carbonated fruit juices that fall under the definition of aerated drinks

28% GST applicable on carbonated fruit juices that fall under the definition of aerated drinks

  • Jun 4, 2020 | Divita S Gupta

The Tamil Nadu Appellate Authority on Advance Ruling has issued a verdict that a Goods and Services Tax at the rate of 28% is applicable on the supply of carbonated fruit juices. The applicant, M/s. Rich Dairy Products (India) Pvt Ltd filed for an advance ruling to better understand if their carbonated fruit juice brands like ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ fell under the category of fruit juices or aerated drinks to accordingly charge GST. The Tamil Nadu Appellate Authority on Advance Ruling held that the brand, Richyaa Darner Lemon’ and ‘Licta Lemon’ were classified under HS code - CTH 22021020 while other brands also manufactured and supplied by the applicant namely, Richyaa Darner Cola’, ‘Licta Cola’, ‘Richyaa Darner Jeera Soda’, ‘Licta Jeera Masala’, ‘Richyaa Darner Orange’ and ‘Licta Orange’ will be classifiable as ‘Other’ and will fall under HS code - CTH 22021090. As such, a GST rate of 28% is applicable to carbonated fruit juices.


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Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.