Rate of tax on "Tea" (beverage) in the form of a ready-to-sip preparation, served in food joints, restaurants and other such places

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Full Text of the Document

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....CULAR NO. 44 OF 2005-06 It has come to the notice of this department that some unwarranted confusion is being presumed to be prevalent by a section of the trade in respect of the taxability of the "tea" which is sold to the consumers in the form of a ready-to-sip preparation, hot or cold. It is therefore clarified in this regard that such "tea" which is in the form of a ready-to-sip preparation....