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Taxability of Juice Centres, Goods and Services Tax - GST

Issue Id: - 116031
Dated: 18-2-2020
By:- Abhishek Shinde
Taxability of Juice Centres

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What is the taxability of juice centre selling only fruit juices like Sugarcane Juice,Apple Juice,Mixed Fruit Juice and nothing else.Are they exempt or subject to tax at 5% like restaurants.

And,what was their taxability in service tax and VAT regime.

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Showing Replies 1 to 2 of 2 Records

1 Dated: 19-2-2020
By:- KASTURI SETHI

All fruit juices are classified under Chapter/Heading No.2009 and attract GST @12% (6% +6%). Small scale exemption of ₹ 40 lakhs is available. It is a sale and hence no ST.


2 Dated: 21-2-2020
By:- Abhishek Shinde

Thanks Sir,

But won't it attract the provisions of Schedule II of CGST act which in part (b) of serial no. 6 states that"supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration." will be treated as a service.This will lead to it being taxed @ 5% without ITC.

Because in juice centres people come and sit in the centre and juice is served to them.So,it is a composite supply and as per schedule II it is to be considered as service.


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