Case LawWrit Petition No.15534 of 2022
Esveeaar Distilleries Private Limited Vs AC, State Tax, A.P
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- October 20, 2022
- Type:
- Writ Petition
- Members:
- C. PRAVEEN KUMAR, A.V. RAVINDRA BABU
Subject
18% GST on job work charges relatable to manufacture of Alcoholic liquor
ExemptionJob Work
Summary
Alcoholic liquor for human consumption” does not constitute food or food product falling within Chapters 1 to 22 of First Schedule of Customs Tariff Act, 1975, we hold that the petitioner is liable to pay tax at the rate of 18% in terms of noti…
Judgement
The short question that arises for consideration in present writ petition is “whether alcoholic liquor for human consumption falls within the meaning of food or food products”? 2.The circumstances, which led, to filing of writ petition, as under: The petitioner herein is a manufacturer of Indian Made Foreign liquor having its distillery at Karakambadi Village, Chittoor District and is…