Vat rate
This query is : Resolved
05 November 2015
What is the VAT rate on juices & cooldrinks in andhra pradesh
05 November 2015
Sir, pls resolve my question
03 August 2025
For Andhra Pradesh (as of 13 October 2015), the applicable VAT rate on juices and cooldrinks was determined under the APVAT Act, 2005 based on the schedules.
🧾 VAT Rate Structure in Andhra Pradesh (2015)
Standard rate (Schedule V): 14.5% on all goods not listed in Schedules I, III, IV & VI
Reddit
+15
Digit Insurance
+15
TaxGuru
+15
Lower rate (Schedule IV): 5%, but covers specific items such as SIM cards, coffee, pesticides, agricultural equipment—not beverages
Reddit
+2
Digit Insurance
+2
IndiaFilings
+2
🥤 Classification of Juices & Cooldrinks
Cooldrinks (aerated or bottled sweetened beverages):
Considered as non‑essential items and fall under the residual category that is not listed in concessional schedules. Hence, taxed at 14.5% VAT
ClearTax
.
Juices, squashes, cordials, fruit drinks:
Specifically listed under Entry No. 91 of Schedule V (juices/squashes/cordials)
Reddit
+13
legalspace.ai
+13
Indian Kanoon
+13
.
As they are not in Schedules I, III, IV or VI, they are also taxed at the standard VAT rate of 14.5%.
✅ Summary Table
Product Type Listed Schedule Entry VAT Rate in AP (2015)
Aerated / cooldrinks Not in concessional schedule 14.5%
Fruit juices, squashes, cordials Schedule V, Entry No. 91 14.5%
ℹ️ Additional Notes
There were no exemptions or reduced VAT rates for juices or cooldrinks under APVAT Act, 2005.
Only goods explicitly listed in Schedules I (exempt), III (1%), IV (5%), or VI (special high rates) enjoyed different tax treatment
IndiaFilings
+3
Digit Insurance
+3
Legality Simplified
+3
taxmanagementindia.com
+1
Indian Kanoon
+1
teamleaseregtech.com
+2
IndiaFilings
+2
TaxGuru
+2
.
A Supreme Court decision in 2017 (from Kerala) confirmed that fruit juice‑based drinks cannot be reclassified as aerated drinks if they are not carbonated—they remain under the residual VAT rate
taxmanagementindia.com
.
🧾 VAT Rate Structure in Andhra Pradesh (2015)
Standard rate (Schedule V): 14.5% on all goods not listed in Schedules I, III, IV & VI
+15
Digit Insurance
+15
TaxGuru
+15
Lower rate (Schedule IV): 5%, but covers specific items such as SIM cards, coffee, pesticides, agricultural equipment—not beverages
+2
Digit Insurance
+2
IndiaFilings
+2
🥤 Classification of Juices & Cooldrinks
Cooldrinks (aerated or bottled sweetened beverages):
Considered as non‑essential items and fall under the residual category that is not listed in concessional schedules. Hence, taxed at 14.5% VAT
ClearTax
.
Juices, squashes, cordials, fruit drinks:
Specifically listed under Entry No. 91 of Schedule V (juices/squashes/cordials)
+13
legalspace.ai
+13
Indian Kanoon
+13
.
As they are not in Schedules I, III, IV or VI, they are also taxed at the standard VAT rate of 14.5%.
✅ Summary Table
Product Type Listed Schedule Entry VAT Rate in AP (2015)
Aerated / cooldrinks Not in concessional schedule 14.5%
Fruit juices, squashes, cordials Schedule V, Entry No. 91 14.5%
ℹ️ Additional Notes
There were no exemptions or reduced VAT rates for juices or cooldrinks under APVAT Act, 2005.
Only goods explicitly listed in Schedules I (exempt), III (1%), IV (5%), or VI (special high rates) enjoyed different tax treatment
IndiaFilings
+3
Digit Insurance
+3
Legality Simplified
+3
taxmanagementindia.com
+1
Indian Kanoon
+1
teamleaseregtech.com
+2
IndiaFilings
+2
TaxGuru
+2
.
A Supreme Court decision in 2017 (from Kerala) confirmed that fruit juice‑based drinks cannot be reclassified as aerated drinks if they are not carbonated—they remain under the residual VAT rate
taxmanagementindia.com
.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Liability on Trading Account in Name of Person with Disability (Autism) Operated by Guardian
- Dinner party and 194Q
- TDS on Purchase of Goods 194Q
- Tcs claim for previous financial year
- Clarification Required on GST Rate & HSN Classification – Millet-Based Probiotic Drink
- COMPLIANCE FOR HUF AFTER DEATH OF KARTA
- TDS Applicability on Adobe Subscription u/s 195
- Portuguese Civil Code of 1867
- ITC on mobile phone used for business
- Profit and sale of mutual fund by the trust
- TDS Return filing if only have 15G /15H deductions and no other payments
- IMPORT OF GOODS CREDIT
- 80G deduction eligibility
- GST on Tobacco - as per new notification
- Cant amend a 26QB
- Gst no of supplier cancelled from 2017
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- TDS under section 195.
- Filing GST Returns after death of proprietor
Trending Online Classes
-
Online GST Course - Master the Fundamentals of GST with Practical Insights
Ruhi Joshirao19 January 2026
CAclubindia
