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GST on Carbonated Beverages of Fruit Drink and GST on Snack pellets manufactured as Fryums

GST on 'Carbonated Beverages of Fruit Drink' or 'Carbonated Beverages with FruitJuice’:


It is Clarified by GST Council vide Circular Circular No. 189/01/2023-GST, goods with the description ‘Carbonated Beverages of Fruit Drink’or ‘Carbonated Beverages with Fruit Juice’will fall under HS 2202 99. The said goods attract GST at the rate of 28% and Compensation Cess at the rate of 12%


It is to be understood that, all such carbonated beverages that contain carbon dioxide, irrespective of whether the carbon dioxide is added as a preservative, additive, etc will attract GST under vide S. No. 12B in Schedule IV. The present rate is GST @ 28% plus COmpensation Cees of 12%.


GSTon Snack pellets manufactured through Extrusion process (such as ‘fryums’):


It is Clarified by GST Council vide Circular Circular No. 189/01/2023-GST, the snack pellets (such as ‘fryums’), which are manufactured through the process of extrusion, are appropriately classifiable under tariff item 1905 90 30, which covers goods with description ‘Extruded or expandedproducts, savoury or salted’,and thereby attract GST at the rate of 18% vide S. No. 16 of Schedule-III of notification No. 1/2017- Central Tax (Rate), dated the 28th June, 2017

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