Esveeaar Distilleries Private Limited Vs AC, State Tax, A.P
Date: October 20, 2022
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): C. PRAVEEN KUMAR, A.V. RAVINDRA BABU
Subject Matter
18% GST on job work charges relatable to manufacture of Alcoholic liquor
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…
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…