Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Rate of VAT @14.5% or 20% - Classification of Appy Fizz as ...


Appy Fizz Classified as Aerated Soft Drink, Subject to 20% VAT u/s 6(1)(a.

February 27, 2016

Case Laws     VAT and Sales Tax     HC

Rate of VAT @14.5% or 20% - Classification of Appy Fizz as 'Fruit Juice Based Drink', as similar other products not mentioned or aerated branded soft drinks excluding soda - The product answers to the description of aerated branded soft drink which would fall specifically within the confines of Section 6(1)(a) - to be taxes at 20% - HC

View Source

 


 

You may also like:

  1. Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of 'Appy Fizz' the product does not undergo aeration or carbonation; the product is thermally...

  2. GST Rates - HSN Code - Soft drinks i.e. aerated drinks - All goods [including aerated waters), containing added sugar or other sweetening matter or flavoured falling...

  3. Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,...

  4. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

  5. Classification of goods - Minute Maid Nimbu Fresh - Nimbooz Masala Soda - Nimbooz - they cannot straightway be classified under the three dash “---” 22020 10 20 as...

  6. CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was...

  7. Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

  8. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

  9. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  10. This notification seeks to extend the levy of countervailing duty on "Continuous Cast Copper Wire Rod" originating in or exported from Indonesia, Malaysia, Vietnam, and...

  11. Court set aside auction sale on equitable grounds as entire amount due was deposited by respondents. Appellant deprived of using Rs.81,20,000 from 21.07.2019 till...

  12. Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

  13. Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently...

  14. Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of...

  15. Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

 

Quick Updates:Latest Updates