{"id":282931,"date":"2023-02-02T11:00:16","date_gmt":"2023-02-02T05:30:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=282931"},"modified":"2023-03-30T13:29:07","modified_gmt":"2023-03-30T07:59:07","slug":"carbonated-fruit-beverages-and-gst-has-the-fizz-settled","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/02\/carbonated-fruit-beverages-and-gst-has-the-fizz-settled\/","title":{"rendered":"Carbonated Fruit Beverages and GST- Has the Fizz Settled?"},"content":{"rendered":"
\n

R<\/span>ecently, Notification No. 12\/2022 \u2013 Integrated Tax (Rate) dated 30-12-20221<\/sup><\/a> (Amendment Notification) amended the goods rate notification [Notification No. 1\/2017 \u2013 Integrated Tax (Rate) dated 28-6-2017]2<\/sup><\/a>. A cursory glance at the amendment with respect to carbonated fruit beverages brought by the amendment notification may seem to indicate that a long-standing point of dispute has been put to rest. However, on a closer look, several unanswered questions and open-ended issues still fizz up.<\/p>\n

Background prior to the amendment notification<\/h4>\n

The confusion lies in the question as to whether a carbonated drink (aerated drink) which contains a fruit juice or fruit flavour is to be classified as a \u201cfruit juice based juice-based drink\u201d or as an \u201caerated drink containing added sugar or other sweetening matter or flavoured\u201d. As per the goods rate notification, GST at the rate of 12% is applicable on fruit juice-based drinks and GST at the rate of 28% (plus 12% cess) is applicable on aerated drinks containing fruit flavour.<\/p>\n

This considerable difference in the applicable rate of GST has constantly created a tug-off between the carbonated fruit beverage industry players claiming the same to be classifiable as a fruit juice-based drink attracting a lower rate of tax, and the department raising disputes claiming that the same is to be classified as fruit flavoured aerated drink subject to a higher rate of tax.<\/p>\n

To further the confusion, the specifications, or definitions on what characterises as a \u201cfruit juice\/drink\u201d as against a \u201ccarbonated\/aerated beverage with fruit flavour or fruit juice\u201d is nowhere found in the Customs Tariff Act, 1975<\/a> HSN explanatory notes or the goods rate notification. The players in the carbonated fruit beverage industry who classified it as a \u201cfruit juice-based drink\u201d relied on Regulation 2.3.30 of the Food Safety and Standards Regulation, 2011 (FSSR) which provided that products shall be called as \u201ccarbonated beverage with fruit juice\u201d when the quantity of fruit juice is below 10% but not less than 5% (2.5% in case of lime or lemon).<\/p>\n

In an attempt to settle and overcome the abovementioned issues, the GST Council in the 45th GST Council Meeting recommended that \u201ccarbonated fruit beverages of fruit drink\u201d and \u201ccarbonated beverages with fruit juice\u201d would attract GST at the rate of 28% and cess at the rate of 12%. Accordingly, Notification No. 8\/2021 \u2013 Integrated Tax (Rate) dated 30-9-20213<\/sup><\/a> inserted a specific entry (Sl. No. 12-B in Schedule IV) in the goods rate notification in respect of goods classifiable as \u201ccarbonated beverages of fruit drink or carbonated beverages with fruit juice\u201d under Chapter Tariff Heading 2202 and taxed the same at 28% GST.<\/p>\n

However, no clarity was provided regarding the scope of the said entry or the existing entries pertaining to \u201cfruit juice-based drinks\u201d.<\/p>\n

It is also key to note that neither was any indication provided for understanding whether the percentage content as prescribed by the FSSR was relevant or whether all carbonated fruit beverages were taxable at 28%. In short, there was a thriving lack of understanding on the characterisation or definition or scope of the beverages that were to be taxed at 28%. Therefore, several unanswered issues and doubts persisted even after a specific entry was inserted to the effect described above.<\/p>\n

The amendment notification<\/h4>\n

It appears that the amendment notification is yet another attempt to settle the issues relating to rate of tax applicable on carbonated fruit beverages. By way of the amendment, the phrase, \u201cfruit pulp or fruit juice based drinks\u201d as provided in S No. 48 of Schedule II has been amended to read as, \u201cfruit pulp or fruit juice based drinks other than carbonated beverages of fruit drink or carbonated beverages with fruit juice\u201d, with effect from 1-1-2023.<\/p>\n

Whether the definition in FSSR is a basis for classification?<\/h4>\n

While the amendment notification has excluded carbonated beverages of fruit drink or with fruit juice from the scope of fruit beverages taxable at 12%, there has still been no clarification to a clear effect on whether all carbonated drinks with fruit juice, irrespective of the percentage of content of fruit juice in the drink, is taxable at 28%.<\/p>\n

Therefore, there still lies a vacuum in respect of the definition that is to be considered as a carbonated drink with fruit juice. There has been no reference anywhere for adopting the standards as provided in FSSR for determining the beverages to be taxed at 28% or 12%. Where there has been no reference to the FSSR, the question arises as to whether the consideration of the definition\/characterisation\/standardisation provided in FSSR can be considered as a basis for determining the rate of GST applicable on carbonated fruit beverages.<\/p>\n

The Tribunal in cases such as Brindavan Beverages (P) Ltd<\/i>. v. CCE<\/i>4<\/sup><\/a> and Commr. of Customs<\/i> v. Anutham Exim (P) Ltd.<\/i>5<\/sup><\/a> had held that the carbonated fruit drinks in dispute (7UP Nimbooz Masala Soda, Minute Maid Nimbu Fresh, Big Lemon, Big Kids Orange, etc.) were correctly classifiable as “fruit pulp or fruit juice-based drink”. In holding so, the Tribunal relied on the judgment of the Supreme Court in Parle Agro (P) Ltd.<\/i> v. CCT<\/i>6<\/sup><\/a>; wherein the classification of “Appy Fizz”, which was a drink containing apple juice as well as carbonated water, was examined and held that the product was correctly classifiable as fruit pulp or fruit juice-based drink. The Supreme Court in that case had referred to the Regulation 2.3.30 of FSSR and inter alia found that the product Appy Fizz met with the conditions in Clause (2) of the FSSR.<\/p>\n

Therefore, while the courts have previously utilised the definition provided in the FSSR to differentiate and achieve clarity among the multiple relevant entries, the fact remains that no guidance has still been provided either in the Customs Tariff Act, HSN explanatory notes, or the goods rate notification to determine the taxability.<\/p>\n

The recent Circular (No. 189\/01\/2023-GST dated 13-1-20227<\/sup><\/a>) delves briefly into the applicable six-digit HS code for “carbonated beverages of fruit drink” or “carbonated beverages with fruit juice”. However, the same falls short of providing clarification on the scope, features or applicability of FSSR for determining the beverage.<\/p>\n

The change in the goods rate notification by the amendment notification, without providing clarity on the scope or definition, only steepens the doubt on the same.<\/p>\n

Impact of amendment on prior sale of carbonated fruit beverages<\/h4>\n

With the issue of basis of GST rate determination still under a shadow of uncertainty, another connected issue to be addressed is regarding the effect of the current amendment on the prior sales of carbonated fruit beverages (prior to 1-1-2023).<\/p>\n

In our view, considering the lack of clarity, the GST discharged at the rate of 12% on carbonated fruit beverages by the industry players prior to the amendment (period between 1-10-2021 to 31-12-2022) should not be disputed. However, where players in the industry have been discharging GST on the same at the rate of 12%, a looming question arises as to whether there is a chance that the department would demand the differential rate of tax since carbonated fruit drinks\/juices have been specifically taken outside the ambit of the 12% GST slab. Unfortunately, the department may cite the present amendment to justify the demand of differential rate of tax.<\/p>\n

Parting comments<\/h4>\n

Despite several amendments, considering the issues surrounding the complete lack of clarity based on determining the tax rate for carbonated fruit beverages, it is high time that the Government issues immediate clarification on the definition or scope or standards to be adopted for determining a beverage as a “carbonated drink with fruit juice” or “carbonated beverages of fruit drink”. Further, clarification on the relevance and weightage to be given to the definition in the FSSR is also required to be addressed by considering reliance on the same by courts in earlier cases.<\/p>\n

Additionally, clarifications on the impact of the present amendment to transactions made between 1-10-2021 to 31-12-2022 would also go a long way in ensuring that the players in the beverage industry are not left in chaos and confusion.<\/p>\n<\/div>\n

\n

\u2020 Partner, Lakshmikumaran & Sridharan Attorneys.<\/span><\/strong><\/p>\n

\u2020\u2020 Principal Associate, Lakshmikumaran & Sridharan Attorneys.<\/span><\/strong><\/p>\n

\u2020\u2020\u2020 Associate, Lakshmikumaran & Sridharan Attorneys.<\/span><\/strong><\/p>\n

1.<\/a> Notification No. 12 of 2022- Integrated Tax (Rate) dated 30-12-2022<\/p>\n

2.<\/a> <http:\/\/www.scconline.com\/DocumentLink\/764q5pQ9<\/a>>.<\/p>\n

3.<\/a> <http:\/\/www.scconline.com\/DocumentLink\/IzNnR63A<\/a>>.<\/p>\n

4.<\/a> 2018 SCC OnLine CESTAT 11387<\/a><\/p>\n

5.<\/a> (2021) 378 ELT 611.<\/p>\n

6.<\/a> (2017) 7 SCC 540<\/a>.<\/p>\n

7.<\/a> Circular (No. 189\/01\/2023-GST dated 13-1-2022.<\/p>\n","protected":false},"excerpt":{"rendered":"

by Neethu James†, Teesta Banerjee†† and Sandhya Varadharajan†††
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\u2018carbonated beverages of fruit drink or with fruit juice\u2019; Karnataka Authority of Advanced Ruling answers","author":"Editor","date":"September 22, 2022","format":false,"excerpt":"Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the non-alcoholic malt drink \"Kingfisher Radler\" is covered as \u2018carbonated beverages of fruit drink or with fruit juice\u2019 under Entry 12-B of Central tax rate notification no.1\/2017, the two-member bench of M.P.\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, 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No. Stds\/SP (Water & Beverages)\/Notif (2)\/FSSAI-2016.\u2014Whereas the draft of the Food\u00a0Safety and Standards (Food Products Standards and Food Additives) Amendment Regulations, 2016, further to amend the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 were published as required by sub- section (1) of section 92\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":360682,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/18\/new-gst-rates-notifed-wef-22-september\/","url_meta":{"origin":282931,"position":2},"title":"New GST Rates effective from 22-9-2025: Major reform to ease consumer burden and simplify tax structure","author":"Kriti","date":"September 18, 2025","format":false,"excerpt":"The new GST Rates will come into effect on 22-9-2025 impacting a range of goods and services.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"New GST Rates","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/New-GST-Rates.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/New-GST-Rates.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/New-GST-Rates.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/New-GST-Rates.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":318250,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/23\/overlap-in-customs-igst-notification-on-same-subject-matter\/","url_meta":{"origin":282931,"position":3},"title":"Overlap in Customs and IGST Notification on the Same Subject-Matter","author":"Bhumika Indulia","date":"March 23, 2024","format":false,"excerpt":"by Brijesh Kothary* and Chitrartha Gupta** Cite as: 2024 SCC OnLine Blog Exp 25","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Customs and IGST Notification","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":268009,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools\/","url_meta":{"origin":282931,"position":4},"title":"AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools","author":"Editor","date":"June 6, 2022","format":false,"excerpt":"Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by them. Factual Background: The applicant herein is registered under the Goods and\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":325228,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/27\/cestat-allows-appeal-by-hindustan-coca-cola-beverages-challenging-classification-of-minute-maid-nimbu-fresh-as-lemonade\/","url_meta":{"origin":282931,"position":5},"title":"CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of \u2018Minute Maid Nimbu Fresh\u2019 as lemonade instead of fruit pulp or fruit drink","author":"Arushi","date":"June 27, 2024","format":false,"excerpt":"A show cause notice was issued to the appellant, to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/282931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=282931"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/282931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/282932"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=282931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=282931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=282931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}