Tuesday, March 3, 2026
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Start following Kiara Advani’s simple yet powerful morning ritual for glowing skin

Have you ever stopped to marvel at Kiara Advani’s radiant and flawless skin? In the exquisite glamour that is Bollywood, Kiara Advani stands out not just for her acting genius but also for her luminous and healthy skin. Amidst the overwhelming myriad of options surfaced by the beauty industry, this simple yet transformative ritual is not only a fad, but the cornerstone of her radiance.

 

The secret might be simpler than you think. It’s not a gruelling workout or a 10-step skincare routine; it’s a simple cup of warm water, with a slice of lemon in it. Kiara’s morning habit of indulging in warm water infused with the zest of fresh lemons has become a conscious choice rooted in her approach to holistic well-being. The actress recommends this refreshing elixir not only for its skin-enhancing benefits but also for the multiple benefits it has in improving your overall health and vitality.  

 

Hansa Yogendra, Director of The Yoga Institute in one of her videos on the health benefits of lemons mentioned, “Drinking one glass of lemon water every day in the morning will benefit you for a lifetime”.  Her claim can further be supported by a research published in the Journal of Science and Technology which reveals that “It is a healthy appetiser and helps to treat diseases with digestive aids. Lemon does not disclose any adverse effects, according to literature, but it is used all over the world as a traditional medicine”. Vitamin C, which is abundantly present in lemons, fights toxins and increases collagen production in the body, both of which help in treating acne as well as tightening the skin and reducing fine lines and wrinkles. While lemons are famously known for their Vitamin C component, not many people are aware of their Potassium-rich skin, which is an important mineral for nervous stimulation as well as maintaining blood pressure. Here are a few more benefits of adding lemon water to your everyday diet:- 

  • Immediately soothes muscle cramps
  • Peptin in lemons makes us feel fuller, thereby, helping in weight loss
  • Boosts immunity by stimulating the production of White Blood Cells in the body
  • Removal of kidney stones 
  • The lemon peel when infused in water for 30 minutes, activates its bioactive compounds which boost immunity and prevent our bodies from cellular damage
  • It also helps in the release of digestive enzymes which help in better absorption of nutrients

 

This simple kitchen hack has proudly made its way into the celebrity wellness circuit. Not only Kiara Advani but also Alia Bhatt, Deepika Padukone, Kriti Sanon, and Malaika Arora have this one drink in common at the break of dawn.

Here are 3 ways, you can incorporate the lemon water glow into your morning routine:- 

  1. Warm ginger lemon tea- Boil a glass of water with crushed ginger. When its done, squeeze a lemon into your glass and have it warm. To enjoy it in place of your morning tea, you may add a teaspoon of honey to it.

2. Ginger lemon shot – Take an inch of ginger root, and one squeezed lemon. Add enough water to blend it (3-4 tablespoons) in a blender, and have it as a morning shot.

3. Lemon-infused detox water- Cut up slices of one lemon and add it to your water bottle. Have 1-2 glasses of lemon water in the morning, and keep having the rest throughout the day. 

While lemon water offers a myriad of health benefits, it’s crucial to exercise moderation. One lemon a day is a healthy limit, and people with gastroesophageal reflux disease should be cautious about excessive lemon juice intake. As with any dietary rituals, balance is key to ensuring you enjoy the advantages without overdoing it. 

Dabur Invests ₹60 Crore in Luxury Skincare Brand RAS Beauty

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FMCG major Dabur has announced a ₹60 crore investment to acquire a minority stake in luxury skincare D2C brand RAS Beauty. The investment has been made through Dabur Ventures, the company’s dedicated investment arm focused on high-growth, new-age consumer brands.

The move marks Dabur’s strategic entry into the premium beauty and skincare segment, as it looks to tap into the fast-expanding luxury and digital-first beauty market in India.

A Fast-Growing Farm-to-Face Brand

Founded by three women entrepreneurs, RAS Beauty is a Raipur-based, digital-first brand positioned in the natural and luxury skincare category. The company follows a “Farm-to-Face” philosophy, offering products such as face elixirs, serums, and moisturisers formulated with essential oils and plant-derived actives.

Over the past three years, RAS Beauty has recorded a compound annual growth rate (CAGR) of around 75%, with an annual recurring revenue (ARR) of approximately ₹100 crore.

Strategic Bet on Premium Beauty

Abhinav Dhall, Executive Director and Group Head – Corporate Strategy at Dabur India, stated that RAS Beauty presents a differentiated value proposition at the intersection of nature, science, and luxury. He added that the premium beauty segment is expected to witness robust growth over the next decade, and the brand is well positioned to capitalise on this opportunity.

For RAS Beauty, the fresh capital will support expansion across online and offline channels, strengthen research and development capabilities, and accelerate brand-building initiatives. Co-founder and CEO Shubhika Jain said the investment will help scale operations while staying aligned with the brand’s core values and long-term global ambitions.

First Investment from Dabur Ventures

The deal represents the first investment by Dabur Ventures, which was launched in October 2025 with a ₹500 crore capital allocation. The platform aims to back high-potential startups operating in personal care, healthcare, wellness foods, beverages, and Ayurveda.

With this investment, Dabur is signalling a stronger push into premium, digitally native beauty brands as it diversifies beyond its traditional FMCG portfolio and strengthens its presence in high-growth consumer categories.

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Pronto Raises $25 Million, Achieves $100 Million Valuation

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Home services startup Pronto has secured $25 million in a funding round led by Epiq Capital, with participation from existing backers Glade Brook Capital, General Catalyst, and Bain Capital Ventures.

Following the raise, Pronto’s post-money valuation stands at $100 million, founder and CEO Anjali Sardana told ET.

Capital to Address Supply Constraints

The newly raised funds will be deployed over the next 12 to 18 months to expand into new cities and service categories, deepen operations in existing markets, and significantly scale hiring and training of service professionals.

“We are supply constrained, so our focus is on supply acquisition and scaling in a way that allows us to maintain really high quality,” Sardana said.

Currently operating in 10 cities with a network of 3,000 professionals, Pronto connects households with trained workers for services including cleaning, laundry, dishwashing, and basic meal preparation. The company has also piloted car washing services in select Gurugram micro-markets and is testing additional services in Bengaluru, Pune, and Hyderabad.

Rapid Growth in Orders

Pronto reported strong order growth, clocking over 350,000 orders in February, up from 150,000 in December. Sardana noted that the platform’s customer engagement remains high, with the top 1% of users booking services more than 23 times a month, and the top 10% averaging over nine bookings monthly.

The company has burned approximately $8 million over the past year as it competes aggressively in the fast-growing on-demand home services segment.

Competitive Landscape

Founded in April 2025, Pronto was initially domiciled in Delaware but redomiciled to India last August. The company has also shifted its headquarters from Gurugram to Bengaluru to tap into the city’s talent ecosystem.

The fundraise comes amid heightened competition in the sector. Rival Snabbit recently raised $30 million led by Bertelsmann India Investments and has reportedly seen significant order growth. Meanwhile, Urban Company, which offers on-demand house-help services under InstaHelp, continues to expand following its public listing last year.

As customer demand for structured, tech-enabled domestic services rises, Pronto is betting on supply-side expansion and service quality to carve out market share in India’s increasingly competitive home services ecosystem.

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Mezcla Raises $9.5 Million in Series B to Accelerate Growth in Plant-Based Protein Bars

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Mezcla Raises $9.5 Million in Series B to Accelerate Growth in Plant-Based Protein Bars
Mezcla Raises $9.5 Million in Series B to Accelerate Growth in Plant-Based Protein Bars

Plant-based snack brand Mezcla has secured $9.5 million in a Series B funding round, reinforcing investor confidence in the evolving protein bar category. The round was led by Bluestein Ventures, with participation from Santatera Capital and Lever VC, as the brand accelerates its transition from niche wellness label to national retail contender.

Founded in 2019 by Griffin Spolansky and Coco Sotelo, Mezcla was created to challenge the conventional protein bar format—often criticised for dense textures and limited flavour variety. The brand differentiates itself through globally inspired flavour profiles and a light, crispy texture built on a pea protein crisp base.

From Startup to National Retail

Over the past two years, Mezcla has significantly expanded its retail presence. The brand is now stocked at major US retailers including Costco, Target, Whole Foods Market, Sprouts Farmers Market, and Publix—an expansion that signals strong consumer uptake and shelf velocity.

The company’s flavour portfolio, featuring options such as Mexican Hot Chocolate and Japanese Matcha, reflects its strategy of blending international culinary inspiration with functional nutrition.

Protein Bar Category Remains Active

Mezcla’s latest funding comes amid sustained momentum in the protein bar and better-for-you snack segment. The category continues to see strong investor interest and consolidation activity, with several high-profile acquisitions and rapid-growth challengers entering the space in recent years.

Despite saturation concerns, consumer demand for clean-label, high-protein, and plant-based snacks remains resilient, supporting innovation and premium positioning within the segment.

Growth Priorities

With fresh capital in place, Mezcla is expected to focus on scaling operations, particularly to meet the volume requirements of club retailers. Additional priorities include new product development and increased marketing efforts to strengthen brand visibility in a competitive market dominated by legacy players.

As consumers increasingly seek snacks that balance indulgence with functionality, Mezcla’s crisp texture and flavour-forward positioning place it among the emerging brands aiming to reshape the plant-based protein bar aisle.

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Mumbai Airport Launches ₹10 Tea Initiative with Udaan Yatri Café

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The long-standing perception of inflated food prices at airports received a reset on February 20, 2026, with the launch of the Udaan Yatri Café at Chhatrapati Shivaji Maharaj International Airport (CSMIA). The facility was e-inaugurated by Union Civil Aviation Minister Kinjarapu Rammohan Naidu and is located in Terminal 2 (T2) near the departures check-in area between Gates 1 and 2.

The initiative directly addresses years of passenger complaints and parliamentary discussions around steep food and beverage pricing at Indian airports.

A Budget-Friendly Menu at T2

While T2 houses premium lounges and international dining brands, the Udaan Yatri Café offers essential refreshments at street-level prices, ensuring affordability for all travellers.

Menu Highlights:

  • Tea (Chai): ₹10
  • Bottled Water: ₹10
  • Coffee: ₹20
  • Snacks (including samosas): ₹20
  • Desserts: ₹20

The concept aims to ensure that basic hydration and snacks remain accessible, especially for budget-conscious passengers and families travelling under tight itineraries.

Part of the Broader UDAN Vision

The Udaan Yatri Café aligns with the government’s UDAN (Ude Desh ka Aam Nagrik) scheme, which focuses on making air travel more inclusive and affordable.

The concept was first piloted at Netaji Subhas Chandra Bose International Airport in December 2024, where it reportedly served over 27,000 passengers within its first month. Since then, the model has expanded to airports in Chennai, Pune, Bhubaneswar, Ahmedabad, Hollongi (Itanagar), Vijayawada, and Hyderabad.

At Mumbai’s CSMIA, the outlet is operated by Adani Airport Holdings, and its performance is expected to guide similar rollouts at other privately managed and Airports Authority of India (AAI) facilities, including the upcoming Navi Mumbai International Airport.

Rethinking Airport Retail Economics

Traditionally, airport operators have relied heavily on non-aeronautical revenues from premium retail and dining. However, the introduction of Udaan Yatri Café reflects a recalibration toward inclusive pricing models.

By offering affordable food options alongside luxury brands, airports are moving away from the perception of a “captive audience” marketplace and toward a more balanced ecosystem that caters to diverse income groups.

As Indian aviation continues to expand into Tier-II and Tier-III cities, initiatives like the ₹10 tea at Mumbai Airport signal a broader shift—where accessibility and passenger goodwill become as important as premium revenue streams.

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West Asia Conflict Raises Dal Price Concerns; Rice Exports to Iran Face Disruption

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Escalating tensions in West Asia are beginning to ripple through India’s trade channels, with potential implications for food inflation, export flows, and bullion markets. Industry stakeholders warn that prolonged disruption could push up retail prices of pulses, while rice exports to Iran and other Gulf nations may face immediate risks.

Pulses Prices Under Pressure

India imports approximately 5–6 million tonnes of pulses annually, including tur, urad and lentils, primarily from Myanmar, Canada and African nations. According to Suresh Agarwal, president of the All India Dal Mill Association, any extended disruption to shipping routes could raise logistics costs and, consequently, landing prices.

“If the war continues beyond a week, the price of pulses will increase,” Agarwal said, noting that higher freight rates would quickly filter into retail markets. With pulses being a staple in Indian households, any spike could add pressure to food inflation.

Rice Trade Advisory Issued

While pulses prices may rise, rice prices could soften domestically if export shipments to Iran and Gulf countries slow. The Indian Rice Exporters Federation (IREF) has advised members to avoid new CIF (cost, insurance and freight) contracts for these regions, recommending FOB (free on board) terms instead so that freight and insurance risks remain with buyers.

Dev Garg, vice president of IREF, cautioned that rising bunker fuel costs and oil price volatility could sharply increase container and bulk freight charges. Insurance premiums may also climb, exposing exporters to losses on fixed delivered-price contracts.

Gem and Jewellery Sector at Risk

Beyond agriculture, the conflict poses challenges for India’s gem and jewellery trade, particularly its strong linkages with the UAE and Dubai.

Kirit Bhansali, chairman of the Gem & Jewellery Export Promotion Council, warned that supply disruptions in rough diamonds and bullion could impact employment in Surat, India’s diamond cutting and polishing hub, which supports nearly one million workers.

Dubai remains India’s second-largest supplier of gold. In calendar year 2025, India imported gold bars worth $16.48 billion, up 28.47% year-on-year. Rough diamond imports through Dubai rose marginally to $7.45 billion, while exports of cut and polished diamonds to Dubai surged nearly 49% to $2.39 billion.

The India-UAE Comprehensive Economic Partnership Agreement has significantly strengthened bilateral trade flows in recent years, reducing duties and boosting competitiveness. Any geopolitical escalation could disrupt this momentum.

Bullion Markets Brace for Volatility

Precious metals are also expected to remain volatile as investors seek safe-haven assets amid heightened geopolitical risk.

Jateen Trivedi, VP Research Analyst (Commodity and Currency) at LKP Securities, noted that renewed military tensions involving Iran could trigger a gap-up opening in gold and silver prices when global markets resume trading. As equity markets face pressure, capital typically shifts toward bullion as a hedge against uncertainty.

With oil prices, freight rates, and insurance costs all vulnerable to further escalation, the evolving West Asia situation carries significant implications for India’s food inflation trajectory, export stability, and commodity markets in the weeks ahead.

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Kay Beauty Surges to ₹132 Crore in FY25, Posts 50% Revenue Growth

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Celebrity-founded cosmetics brand Kay Beauty, co-created by Katrina Kaif in partnership with Nykaa, has reported a 50% year-on-year jump in revenue, reaching ₹132.4 crore in FY25.

The performance marks a significant leap from ₹88.3 crore in FY24, underscoring the growing strength of celebrity-led beauty brands in India’s competitive cosmetics market.

Investing for Scale

Financial filings with the Registrar of Companies show that Kay Beauty sharply increased spending to support its rapid expansion. Total expenses rose 60% to ₹117.6 crore during the fiscal year, outpacing revenue growth as the brand prioritised scale and international expansion.

Marketing and advertising outlays doubled to ₹16.6 crore, reflecting intensified efforts to sustain brand visibility in the crowded “clean beauty” segment. Beauty advisor expenses climbed to ₹13.2 crore, signalling a continued focus on omnichannel retail and in-store engagement.

Employee benefit costs more than doubled to ₹7.5 crore as the team expanded to support growing operations, while cost of goods sold rose to ₹40.8 crore in line with higher sales volumes.

Despite the revenue surge, net profit edged down slightly to ₹11 crore from ₹11.3 crore a year earlier. The company spent ₹0.89 to earn every rupee in FY25, compared with ₹0.83 in FY24—indicating a strategic tilt toward market share acquisition over short-term margin expansion.

Expanding Beyond India

Founded in 2019, Kay Beauty has steadily transitioned from a domestic favourite to a global aspirant. Its vegan, cruelty-free formulations infused with skincare ingredients have gained traction internationally.

In 2025, the brand entered the United Kingdom, launching at premium beauty retailer Space NK—becoming the first Indian-founded beauty label to secure placement at the luxury chain. It has also expanded into the UAE through Nysaa, Nykaa’s international retail arm, strengthening its presence in the GCC market.

Domestically, Kay Beauty continues to leverage Nykaa’s extensive distribution network, alongside ecommerce platforms and physical retail outlets.

Strong Partnership Model

The brand operates under a strategic celebrity-corporate alliance. Nykaa (FSN E-Commerce Ventures) holds a 50.99% majority stake, providing retail infrastructure and distribution muscle. Katrina Kaif owns 41.5% and remains actively involved in product development and creative direction, while Matrix India Entertainment Consultants holds the remaining 7.5%.

As it enters FY26, Kay Beauty appears focused on deepening its premium positioning in Europe and the Middle East while consolidating its leadership as one of India’s most successful celebrity-led beauty brands.

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Chinese Wok Debuts in Agra, Crosses 75 Stores in North India

Chinese Wok, the flagship Desi Chinese QSR brand from Lenexis Foodworks, has launched its first outlet in Agra at Sanjay Place, Civil Lines—one of the city’s busiest commercial districts. The opening marks the brand’s 75th store in North India, underscoring the region’s central role in its national expansion strategy.

“North India continues to be a key growth engine for Chinese Wok. Reaching our 75th store in the region reflects not just expansion, but deepening consumer trust in emerging markets. Agra is not only a strong residential and commercial hub but also one of India’s most visited tourist destinations,” said Aayush Madhusudan Agrawal, Founder & Director, Lenexis Foodworks.

Strengthening Regional Clusters

The Agra launch aligns with Chinese Wok’s cluster-based growth model in North India, aimed at improving supply chain efficiencies, enhancing brand recall, and ensuring consistency across neighbouring markets. Early traction has been strong, with robust footfall during the first week signalling positive consumer response and positioning the outlet as a promising addition to the city’s organised dining landscape.

Agra presents a compelling consumption market driven by a young demographic profile, active student communities, and rising demand for structured QSR formats.

Value-Led Menu Strategy

Designed to cater to students, families, and working professionals, the Agra outlet offers dine-in, takeaway, and delivery services. The brand continues to focus on competitive pricing, generous portions, and menu variety.

Popular offerings are expected to include value combos, the ₹99 Superbowl, Chowmein, Kurkure Momos, and Manchurian available in six sauces—reinforcing Chinese Wok’s positioning as a leader in the Desi Chinese segment.

National Scale

Founded in 2015, Chinese Wok has grown into India’s largest Chinese QSR chain, operating over 260 outlets across more than 45 cities, including Mumbai, Delhi, Bengaluru, Pune, Chennai, Kolkata, Hyderabad, and Vadodara.

With its Agra debut, the brand continues to consolidate its North India presence, leveraging regional growth to strengthen its national footprint in the competitive quick-service restaurant space.

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Opera Everyday Elevates Jaipur’s Dining Scene with Authentic Italian Craft

Jaipur’s premium casual dining segment continues to evolve, and Opera Everyday has carved a distinct niche with its unwavering focus on authentic Italian cuisine. Positioned as an urban-casual concept rooted in craftsmanship rather than fusion, the restaurant reflects a deliberate shift toward culinary integrity in a market often shaped by adaptation.

Founded by Chef Ayush Khandelwal along with Ronak, Ujjwal, and Shreya, Opera Everyday was born out of a shared vision to recreate the essence of a relaxed Italian afternoon in the heart of Jaipur. The founders describe the venture as a quiet rebellion against diluted flavours, aiming to preserve traditional techniques while thoughtfully engaging with the local market. Their philosophy centres on delivering authenticity, sophistication, and a sense of everyday indulgence rather than trend-driven experimentation.

Heritage Setting, Contemporary Expression

The restaurant operates from a pre-Independence property located in one of Jaipur’s established neighbourhoods, integrating heritage architecture into its brand identity. The structure’s muted pink façade, framed by greenery and a mature champa tree, sets the tone for a space that balances nostalgia with modern sensibilities.

Inside, original elements such as black-and-white marble flooring and preserved windows remain intact, complemented by contemporary additions including red thread installations and soft ambient lighting. The spatial design prioritises both aesthetic appeal and operational functionality, aligning with current consumer preferences for experiential yet accessible dining environments.

A Food-First Philosophy

Opera Everyday’s core strength lies in its focused, technique-driven menu. The kitchen specialises in hand-rolled pastas and Neapolitan-style pizzas crafted using imported Tipo 00 flour to achieve the airy crust and signature blistering associated with authentic Italian baking.

Signature dishes include the Spicy Margherita Neapolitan Pizza, Beetroot Fettuccine (Hand-Rolled), Mushroom Goat Cheese Ravioli (Hand-Rolled), Verde Ratatouille Bun Panuozzo, Burrata Sourdough, and Skillet Cookie. The emphasis remains firmly on ingredient quality and traditional preparation methods, catering to diners seeking global culinary experiences within a regional setting.

Balanced Beverage Strategy

The beverage program draws inspiration from Italy’s aperitivo culture, offering spritz variations led by Aperol, seasonal cocktails, house blends, and thoughtfully curated non-alcoholic options. Rather than positioning the bar as a standalone attraction, the drinks menu is designed to complement the food, reflecting a balanced revenue model across kitchen and bar operations.

Recognition and Repeat Patronage

Opera Everyday has earned accolades including “The Best Italian Restaurant” and “Most Promising” newcomer at the Eazydiner and Bikaji Awards. Yet its sustained growth appears driven more by repeat customers than by awards alone. Professionals, entrepreneurs, and well-travelled diners form a loyal base, drawn to the restaurant’s consistency and authenticity.

A Regional Success Story

In Jaipur’s increasingly competitive F&B ecosystem, Opera Everyday illustrates how focused cuisine, adaptive reuse of heritage real estate, and community-oriented positioning can create meaningful differentiation. By moving away from formal fine dining and embracing an urban casual format centred on quality and retention, the brand demonstrates that regional cities can successfully sustain globally aligned culinary concepts—provided they are backed by operational discipline and a clear brand identity.

Opera Everyday stands as a testament to the idea that authenticity, when executed with clarity and conviction, can resonate just as strongly beyond metropolitan markets.

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PizzaExpress Debuts at Elegante Mall, Expands North Delhi Presence

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Global casual dining chain PizzaExpress has strengthened its India footprint with the launch of a new outlet at Elegante Mall in North Delhi, marking a strategic expansion into one of the capital’s steadily growing consumption hubs.

The opening underscores the brand’s continued focus on high-density urban clusters where consistent mall footfall and diverse consumer demographics support scalable casual dining formats. North Delhi has emerged as a strong retail and hospitality zone, driven by families, students, and working professionals who prefer organised mall environments for socialising and dining.

Announcing the launch, the brand expressed confidence in the market response, highlighting the store as a long-awaited addition to the neighbourhood’s dining options. The messaging reinforces PizzaExpress’ positioning within the premium casual dining segment while tapping into the aspirational, experience-led expectations of modern urban consumers.

Mall-Led Expansion Strategy

The move aligns with a broader trend among international restaurant brands prioritising established neighbourhood malls over traditional central business districts. In Delhi’s organised retail ecosystem, food and beverage outlets remain key drivers of footfall and dwell time, often anchoring mall traffic throughout the week.

By selecting Elegante Mall, PizzaExpress gains access to a stable weekday customer base and robust weekend demand—factors that contribute to predictable revenue flows and long-term operational sustainability.

Strengthening Delhi’s Casual Dining Landscape

The launch also reflects sustained confidence in Delhi’s retail infrastructure and the resilience of the casual dining category amid heightened competition. As consumer preferences increasingly tilt toward structured, community-oriented dining spaces, brands are focusing on micro-markets that deliver steady returns and stronger brand visibility.

With its latest opening, PizzaExpress continues to deepen its presence in the capital, leveraging mall-centric growth to strengthen its positioning in India’s evolving premium dining landscape.

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Supreme Court Says Rooh Afza Is a Fruit Drink, Slashes VAT to 4%

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The Supreme Court has determined that Hamdard’s iconic beverage Rooh Afza should be treated as a fruit drink, making it eligible for a reduced VAT rate of 4%. The judgment rebuffed the Uttar Pradesh commercial tax department’s push to class the product under a higher tax category.

Ruling and immediate effect

The top court’s decision means Rooh Afza will attract the lower tax slab reserved for fruit-based drinks. For consumers and retailers, the ruling could translate into smaller price increases than would have followed from a higher levy.

Hamdard, the maker of Rooh Afza, stood to benefit immediately from the classification — the company will now be taxed at the 4% rate applied to fruit-derived beverages rather than the steeper bracket sought by the state tax authority.

Basis of the court’s decision

The bench concluded that the core composition of Rooh Afza is derived from fruit ingredients, a determining factor in assigning tax treatment. The court dismissed arguments by the Uttar Pradesh commercial tax department that the drink belonged in a different category attracting a higher tax.

Neither the ruling nor public filings suggest the court relied on procedural errors by the tax authority; rather, the classification hinged on the product’s ingredient profile and the statutory definitions that govern VAT categories.

Industry impact

This decision could set a practical precedent for other concentrated syrups and fruit-based beverages seeking lower VAT treatment. Manufacturers may be encouraged to present detailed composition data and labeling to support favorable tax classification. For the beverages sector, the ruling may spur a wave of re-examinations of tax positions, influencing pricing strategies and competitive dynamics between traditional fruit syrups and carbonated or artificially flavored drinks.

State tax departments could face downward pressure on collections from items reclassified as fruit-based, prompting closer scrutiny and potentially more litigation as authorities test the boundaries of statutory definitions.

Risks and uncertainties

The ruling’s scope is tied to the specifics of Rooh Afza’s composition and the legal arguments presented; it does not automatically guarantee the same outcome for every syrup or beverage with fruit elements. Tax authorities may respond by tightening classification criteria or launching fresh assessments under different legal theories.

There is also potential for administrative friction as states reconcile the decision with existing assessments and revenue targets. The outcome could unleash short-term uncertainty for retailers and distributors while tax officials adapt to the implications of the judgment.

Overall, the Supreme Court’s finding narrows the tax exposure for Rooh Afza and signals that ingredient-based classifications will play a decisive role in VAT disputes within the beverage industry.

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