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1. Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and...

2. Classification of goods - Flavored Milk sold under trade name of Power Sip - The word “beverage”, though not defined under CGST Act, 2017, is considered, in common...

3. Classification of goods - rate of GST - fruit juice-based drinks - to be classified as “Carbonated beverage with fruit juice” as per Para 3A definition in FSSAI Act or...

4. Classification of goods - rate of GST - Flavoured Milk - flavoured milk is not the natural form of milk but obtained after application of specific processes on the milk...

5. Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt...

6. Rate of VAT @14.5% or 20% - Classification of Appy Fizz as 'Fruit Juice Based Drink', as similar other products not mentioned or aerated branded soft drinks excluding...

7. Classification of goods - rate of GST - Psyllium/lsabgol is a plant of which parts are used to prepare powder to be used as pharmaceutical product. As the Plants and...

8. Exemption of Tax - Classification – Common salt – Res Judicata - what is excluded from exemption is only the 'salt for industrial use' and not the 'common salt' - HC

9. Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - Various ingredients prepared and packed separately are sold and invoiced...

10. Whether talcum powder includes ‘prickly heat powder’ - the nycil prickly heat powder is not a “drug“ and it is only a medicated talcum powder - HC

11. Classification of goods - Import of Red Bull Energy Drink Proprietary Food -this product contains of caffeinated beverage, mineral water and aerated waters, therefore,...

12. Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is...

13. Imported goods 'Pran Lassi Drink (Yoghurt Flavoured)' classified under CTH 04039090 (yogurt), not 22029030 (non-alcoholic beverages). Supplier's international...

14. The intention of the legislature under the TNGST is to treat chilly and chilly powder, coriander and coriander powder, and turmeric and turmeric powder as one and the...

15. Classification - dermicool powder which is described as a prickly heat powder is also commonly understood to be of use in treating prickly problem and not as an ordinary...