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![18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order] 18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112755-18-gst-carbonated-drinks-supplied-part-restaurant-service-aar-cites-composite-nature-taxscan.webp)
18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the supply of carbonated drinks, including aerated water, when provided within the...


![IGST on Ocean Freight Invalid: Madras HC Applies Mohit Minerals Ratio, Quashes Entries 9 & 10 of 2017 IGST Notifications [Read Order] IGST on Ocean Freight Invalid: Madras HC Applies Mohit Minerals Ratio, Quashes Entries 9 & 10 of 2017 IGST Notifications [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/250x150_2100998-igst-ocean-freight-madras-hc-mohit-minerals-ratio-igst-notifications-taxscan.webp)
![Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order] Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099254-levyofigst-oceanfreight-cifcontractsinvalid-mohitmineralsruling-madrashc-taxscanoptimized150.webp)
![Govt issues Concept Note on Education Services under GST [Read Concept Note] Govt issues Concept Note on Education Services under GST [Read Concept Note]](https://www.taxscan.in/wp-content/uploads/2017/10/GST-on-Education-Services.jpg)