Case Law Details
Daily Fresh Fruits India Pvt. Ltd. Vs Asst. State Tax Officer (Kerala High Court)
Detention of goods on the ground of wrong classification of goods- The High Court quashed detention order on the ground that this was a bona-fide case of dispute in the classification of goods and directed release of goods.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered under the Tamil Nadu Goods and Services Tax Act, 2017 with GSTIN No. 33AACCD9166HIZL.
2. According to the petitioner, the carbonated fruit drinks manufactured by them was classified under HSN 2202 9920 under GST and discharging GST @ 12% on all intra State and inter-State supplies. The codes have been specified under the Chapter XXII of GST Tariff In the aforementioned code in respect of fruit-based drinks the tax is @ 12% ie., 6% under the Central GST and another 6% as State GST. On earlier occasions, the petitioner had also brought the aforementioned drinks within the jurisdiction of Kerala and the vehicles carrying the aforementioned goods were intercepted on the premise that the aforementioned goods were wrongly classified, in fact they would be falling under the head 2202 10, for which the GST rate is 28%.
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