GST, AAR Gujarat Ruling dated 08/05/2026 – Black Mineral Water taxable at 5% in absence of Sugar & Flavouring 

Case of Oxyhydra Beverages Pvt Ltd, AAR Gujarat Ruling Dated 8^th May 2026. AAR held that ‘ALVA’ Black Mineral Water should be classified as mineral water under HSN 22011010. This product comes under Entry 146 of Schedule I of Notification 09/2025 (Rate), dated 17th September 2025. Thus it would be taxed at 5% GST.

(Link: AAR Gujarat Ruling Dated 08/05/2026)