United Breweries Ltd, In re - Taxpublishers.in

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The Tax Publishers 2022 TaxPub(GST) 1487 (AAR-Karn) : (2022) 067 GST Law Times 0366 : (2022) 108 ITPJ (G) 0164 IN THE AUTHORITY FOR ADVANCE RULINGS, KARNATAKA M.P. RAVI PRASAD & T. KIRAN REDDY, MEMBER In re United Breweries Ltd., KAR ADRG 32/2022 14 September, 2022 Applicant by : Darshan Bora, Advocate & DAR along with Sri. Sujan Devaraju, Head of Tax Order under section 98(4) of the CGST Act, 2017 & Under section 98(4) of the KGST Act, 2017 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-alcoholic malt drink Kingfisher Radler' is covered as Carbonated beverages of fruit drink or carbonated beverages with fruit juice of chapter heading 2202, under Entry 12B of Notification No.1/2017, dated 28-6-2017 (as introduced by Notification No.8/2011-Central Tax (Rate) dated 30-9-2021). 3 (b) Admissibility of the Application : The applicant is seeking advance ruling in respect of classification their product Kingfisher Radler. The advance ruling on the question classification of any goods or services or both can be sought by the applicant under section 97 (2) (a) of the CGST Act 2017. Hence the instant application is admissible in terms of section 97(2)(a) of the CGST Act 2017. 4. BRIEF FACTS OF THE CASE: The applicant furnished the following facts relevant to the issue having bearing on the question raised. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2022 TaxPub(GST) 1487 (AAR-Karn) : (2022) 067 GST Law Times 0366 : (2022) 108 ITPJ (G) 0164

IN THE AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

M.P. RAVI PRASAD & T. KIRAN REDDY, MEMBER

In re United Breweries Ltd.,

KAR ADRG 32/2022

14 September, 2022

Applicant by : Darshan Bora, Advocate & DAR along with Sri. Sujan Devaraju, Head of Tax

Order under section 98(4) of the CGST Act, 2017 & Under section 98(4) of the KGST Act, 2017

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-alcoholic malt drink Kingfisher Radler' is covered as Carbonated beverages of fruit drink or carbonated beverages with fruit juice of chapter heading 2202, under Entry 12B of Notification No.1/2017, dated 28-6-2017 (as introduced by Notification No.8/2011-Central Tax (Rate) dated 30-9-2021).

3 (b) Admissibility of the Application : The applicant is seeking advance ruling in respect of classification their product Kingfisher Radler. The advance ruling on the question classification of any goods or services or both can be sought by the applicant under section 97 (2) (a) of the CGST Act 2017. Hence the instant application is admissible in terms of section 97(2)(a) of the CGST Act 2017.

4. BRIEF FACTS OF THE CASE: The applicant furnished the following facts relevant to the issue having bearing on the question raised.