For new manufacture

Facing heat from GST officials for evading taxes on the pretext of adding fruit juice or pulp to their carbonated beverages, local soft drink companies are set to shift to the 40% levy, said people familiar with the development.
While sugary carbonated beverages such as Coke, Pepsi and Sprite attract 40% tax, including cess on sin goods, similar drinks based on fruit pulp or juice fall in the 12% tax bracket. In 2014, PM Narendra Modi had urged foreign beverage giants to add fruit in fizzy drinks in a bid to boost sourcing from Indian farmers. The announcement resulted in both multinational and local companies launching fruit-based fizzy drinks that attracted lower GST.