{"id":71107,"date":"2025-03-11T08:33:24","date_gmt":"2025-03-11T03:03:24","guid":{"rendered":""},"modified":"2025-03-11T08:33:24","modified_gmt":"2025-03-11T03:03:24","slug":"fruit-juice-based-drinks-correctly-classified-under-tariff-item-2202-99-20-not-2202-10-90-section-74-penalties-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71107","title":{"rendered":"Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set Aside"},"content":{"rendered":"<p>Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set Aside<br \/>Case-Laws<br \/>GST<br \/>HC determined the petitioner&#39;s products were correctly classified under Tariff Item 2202 99 20 as &#8220;fruit pulp or fruit juice-based drinks&#8221; rather than under 2202 10 90 as &#8220;waters containing added sugar or flavoured.&#8221; The court held that classification depends on the dominant nature of the product, with the presence of fruit juice attributing essential <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86432\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fruit Juice-Based Drinks Correctly Classified Under Tariff Item 2202 99 20, Not 2202 10 90; Section 74 Penalties Set AsideCase-LawsGSTHC determined the petitioner&#8217;s products were correctly classified under Tariff Item 2202 99 20 as &#8220;fruit pulp or fruit ju<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71107","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71107"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71107\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}