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.
GST on Juice Centers: 12% for fruit juice sales; 5% if seating/service is provided, no input tax credit. A query was raised regarding the taxability of juice centers selling only fruit juices under GST, questioning whether they are exempt or taxed at 5% like restaurants, and their status under previous tax regimes. One response clarified that fruit juices fall under Chapter/Heading No. 2009, attracting a 12% GST, with a small-scale exemption of 40 lakhs. It was noted that since it is a sale, it does not attract service tax. Another response argued that juice centers providing seating and serving juice might be considered a service under Schedule II of the CGST Act, potentially leading to a 5% tax rate without input tax credit. (AI Summary)
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