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
GST - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Classification of goods - rate of tax - Food/food products or ...


Court Rules 18% Tax Rate on Alcoholic Liquor Manufacture; Not Classified as Food Products.

November 4, 2022

Case Laws     GST     HC

Classification of goods - rate of tax - Food/food products or not - alcoholic liquor for human consumption - Since the manufacture by the petitioner relates to alcohol for human consumption by way of job work, the petitioner is liable to pay tax at 18%. - HC

View Source

 


 

You may also like:

  1. The Advance Ruling Authority (AAR) addressed the issue of classifying "Milk food for babies" and "Milk for babies" under HSN codes 04021020 and 04022920, respectively,...

  2. The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

  3. Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

  4. Classification dispute regarding Geo Membrane manufactured by petitioner - whether to be classified under Chapter 59 or Chapter 39 of Tariff. Court relied on Coordinate...

  5. Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under...

  6. The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the...

  7. Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

  8. The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

  9. Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food...

  10. The food product containing 22.94% fat cannot be classified as Margarine under chapter heading 1517 10 as per Food Safety and Standards Regulations, 2011 which requires...

  11. Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although...

  12. Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover...

  13. Levy of GST - classification of supply - Appellant has entered into the Agreement with manufacturer (PIL) to brew/manufacture, package and supply Products - fixed fees...

  14. Classification of goods - rate of GST - “Papad” of different shapes and sizes - The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable...

  15. Reversal of ITC - the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt...

 

Quick Updates:Latest Updates