Karnataka High Court
M/S United Breweries Limited vs Union Of India on 9 November, 2023
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
-1-
NC: 2023:KHC:40150
WP No. 20741 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF NOVEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 20741 OF 2023 (T-CUS)
BETWEEN:
1. M/S UNITED BREWERIES LIMITED
COMPANY REGISTERED UNDER THE
COMPANIES ACT, 1956,
UB TOWER, UB CITY,
24, VITTAL MALLYA ROAD,
BENGALURU,
KARNATAKA-560 001
REPRESENTED BY MR. SUJAN DEVARAJU,
AUTHORISED SIGNATORY OF THE PETITIONER
... PETITIONER
(BY SRI SHASHANK SHEKAR, ADVOCATE AND
MS. PRUTHA BHARATHI., ADVOCATE)
AND:
1. UNION OF INDIA
Digitally
signed by REPRESENTED THROUGH THE SECRETARY,
NARASIMHA DEPARTMENT OF REVENUE,
MURTHY
VANAMALA MINISTRY OF FINANCE,
Location: NORTH BLOCK,
HIGH COURT
OF NEW DELHI-110 001
KARNATAKA
2. THE GOODS AND SERVICE TAX COUNCIL
REPRESENTED THROUGH ITS SECRETARY,
TOWER-II, 5TH FLOOR,
JEEVAN BHARTI BUILDING,
NEW DELHI-110 001
-2-
NC: 2023:KHC:40150
WP No. 20741 of 2023
3. THE CENTRAL BOARD OF CUSTOMS AND
INDIRECT TAXES
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110 001
4. MALT MANUFACTURERS ASSOCIATION
GCCI HOUSE,
PLOT NO.P-04 (INSTITUTIONAL)
SECTOR-5,
IMT MANESAR-122 050,
DISTRICT GURURAM,
HARAYANA.
... RESPONDENTS
(BY SRI. MADANAN R. PILLAI, ADVOCATE FOR R1;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 AND
R3)
THIS WRIT PETITION IS FILED UNDER ARTICLE
226 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE DIRECTION TO READ S.NO.26(ica) OF
NOTIFICATION NO.11/2017-CENTRAL TAX (RATE) DTD
28.06.2017 (ANNEXURE-B) TO NOT INCLUDE WITHIN
ITS AMBIT THE JOB WORK SERVICES PROVIDED IN
RELATION TO MANUFACTURE/CONVERSION OF MALT
FROM BARLEY AND ETC.
THIS WRIT PETITION COMING ON FOR ORDERS,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The learned counsels for the parties submit in unison that the petitioner's grievance would not survive with the CBIC issuing the Circular dated -3- NC: 2023:KHC:40150 WP No. 20741 of 2023 31.10.2023 in No.206/18/2023-GST clarifying that job work for processing of 'Barley' into 'Malted Barley' would attract GST at the rate of 5% insofar as it relates to food and food products and 18% on job work relating to the manufacture of alcoholic liquor for human consumption.
The copy of the Circular dated 31.10.2023 is taken on record, and the petition stands disposed of.
Sd/-
JUDGE SA ct:sr