Tax Guru

Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal

The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract 20% CGST ...
Tax Guru

18% GST applicable on Dry Citrate Powder as It Is Chemical, Not Dialysis Apparatus: AAR Gujarat

The AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% ...