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HINDUSTAN COCA COLA PRIVATE LIMITED vs. ASSISTANT STATE TAX OFFICER, COMMISSIONER OF COMMERCIAL TAXES
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
Thushara James

Petitioner / Applicant

HINDUSTAN COCA COLA PRIVATE LIMITED
Respondent ASSISTANT STATE TAX OFFICER, COMMISSIONER OF COMMERCIAL TAXES
Court Kerala High Court
State

Kerala

Date Mar 19, 2020
Order No.

WP (C). No. 5384 OF 2020(W)

Citation

2020(3) TAXREPLY 1561
Original Order
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ORDER

The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered in State of Kerala with GSTIN No.32AAACH3005MIZO. 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. During the course of Business of supplying the goods interstate, the aforementioned drinks were brought within the jurisdiction of Kerala from Karnataka manufacturing Plant and the vehicles carrying the aforementioned goods were intercepted in Walayar, Palakkad 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%. A....

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