Guwahati HC Ruling on GST Rate for Carbonated Beverages with Fruit Juice

X’SS Beverage CO. Vs State of Assam (Gauhati High Court) Gauhati High Court heard a series of writ petitions filed by X’SS Beverage Co. challenging a GST classification dispute involving their carbonated fruit and ready-to-serve drinks. The dispute arose from differing interpretations of the applicable tariff codes under the Customs Tariff Act, 1975. The petitioner classified their products under Tariff Item 2202 99 20, which attracts a 12% GST rate, arguing that the items are “fruit pulp or fruit juice-based drinks.” However, the State Tax authorities classified them under Tar...