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DAILY FRESH FRUITS INDIA PRIVATE LIMITED vs. ASSISTANT STATE TAX OFFICER, COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, STATE OF KERALA REPRESENTED BY SECRETARY, COMMERCIAL TAX DEPARTMENT
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
Navaz P.c
Prabhakaran P.m
Karthik S. Nair
Res. Counsel
Thushara James

Petitioner / Applicant

DAILY FRESH FRUITS INDIA PRIVATE LIMITED
Respondent ASSISTANT STATE TAX OFFICER, COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, STATE OF KERALA REPRESENTED BY SECRETARY, COMMERCIAL TAX DEPARTMENT
Court Kerala High Court
State

Kerala

Date Mar 4, 2020
Order No.

WP(C).No.3431 of 2020(D)

Citation

2020(3) TAXREPLY 1508
Original Order
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ORDER

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 Codes. 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%. Though against the aforementioned detentio....

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