Advance Ruling- Classification of Goods- The applicant in his application has sought advance ruling on following question/clarification-

1. Classification of Sugarcane Juice. 2. Rate of GST applicable on sale of Sugarcane Juice. 3. Applicability of a notification which affects the rate of tax if any.

Authority for Advance Ruling, Uttar Pradesh held that:- 1. Sugarcane juice is classifiable under chapter 20 and tariff item 20098990 2. Sugarcane Juice is taxable at a rate of 6% CGST & 6% SGST or 12 % IGST 3. Notification no 1/2017 central tax (rate) dated 28/6/2017 would be applicable.