The Supreme Court of India ruled that Hamdard (Wakf) Laboratories’ “Rooh Afza” qualifies as a fruit drink under the Uttar Pradesh Value Added Tax Act, 2008, attracting 4% VAT instead of 12.5%, citing consistent concessional classification across multiple States.
The Karnataka High Court ruled in Huawei Technologies India Private Limited vs. State of Karnataka that salaries paid to expatriate employees are not liable to IGST under reverse charge when a genuine employer-employee relationship exists, rejecting the revenue’s manpower supply service classification claim.