The Supreme Court of India ruled that Rooh Afza is a fruit drink under the Uttar Pradesh Value Added Tax Act, removing it from the residual category that had subjected it to a 12.5% VAT rate. The decision places the product under Entry 103 of Schedule II Part A, which historically attracted a 4% VAT rate for the assessment period 2008‑2012. The ruling emphasizes that tax classification must be based on statutory language, not food safety definitions.
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Key Takeaways
The court classified Rooh Afza as a "fruit drink" under Entry 103 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act.
Primary source
Read the full article at Storyboard18This summary was published on VATfaqs.com on 26 February 2026. It relates to VAT developments in India. The original source is Storyboard18.
