Gauhati High Court: 12% GST Applies to Fruit Pulp & Juice-Based Carbonated Drinks, Not 28%

Gauhati: The Gauhati High Court decided that the carbonated fruit drinks manufactured by Guwahati-based XSS Beverages fall under the category of “fruit pulp or fruit juice-based drinks” and are subject to a 12% Goods and Services Tax (GST).