Gujarat AAR Holds Black Mineral Water Classifiable Under HSN 22011010, GST Rate Fixed at 5%
The Gujarat Authority for Advance Ruling (AAR) has ruled that black mineral water manufactured and supplied under the brand ‘ALVA’ is classifiable under HSN 22011010 as mineral water. The product is liable to GST at 5% as per Entry No. 146 of Schedule I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025.
