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Key Pointers:

The applicant, M/s Gobind Sugar Mills Ltd, is a manufacturer of sugar, molasses, and ethanol. The applicant pays GST at a rate of 5% on sugar and 28% on molasses.
The company wishes to sell sugarcane juice to a distillery within the state where they will produce ethanol.
The applicant seeks clarification on classification and rate of sugarcane juice.
The AAR found that sugarcane juice does not qualify as agricultural produce as it is not produced by farmers and does not fulfill all the conditions required for agricultural produce.
It was held that sugarcane is neither a fruit nor a vegetable, and as per the GST tariff, it falls under the category of "others" (HSN - 20098990), taxable @12%.

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