Taxability of Appy Fizz to be decided by Rajasthan HC

Last updated: 03 September 2021

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Quick Summary

The Rajasthan High Court is reviewing the tax classification of the beverage 'Appy Fizz'. The petitioner argues it should be taxed at 12% GST as a fruit juice-based drink, citing previous Supreme Court rulings. However, tax authorities initially classified it as a non-alcoholic beverage, liable for 18% GST. The court has issued a notice and temporarily stayed the tax notices.

Court :
Rajasthan High COurt

Brief :
In M/s Epicu Agro Products Pvt. Ltd. v. Dy. Commissioner (State Tax) Circle - Anti Evasion &Anr. [S.B. Civil Writ Petition No. 9149/2021 dated August 24, 2021], the current petition has been filed against the notices issued by Dy. Commissioner (State Tax) Circle - Anti Evasion &Anr. ("the Respondent") which treated the beverage "Appy Fizz" as a non-alcoholic beverage under the heading of 2202 99 90 making it liable to 18% Goods and Services Tax ("GST").

Citation :
S.B. Civil Writ Petition No. 9149/2021 dated August 24, 2021

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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