Fruit pulp, carbonated drinks to attract 12% GST, rules Gauhati High Court

Relying on the Rules for Interpretation of the Customs Tariff Act, 1975, the Gauhati High Court emphasised in the situation when the products don’t fit precisely into one category, such products should be classified under the most appropriate to their essential nature. In a major development that will impact the expenses of middle class in the summer season, the Gauhati High Court has ruled that t…