2026-VIL-47-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR – Manufacture and supply of non-alcoholic beverages and related preparations - Classification and applicable rate of GST on Non-alcoholic Beverages, Iced Tea, Syrups, and Tea Extracts – HELD - The non-alcoholic beverages supplied by the applicant do not contain any fruit pulp or fruit juice in it. As such, it cannot be covered by tariff item no. 22029920 of the Customs Tariff Act, 1975 which stands for ‘fruit pulp or fruit juice based drinks’ - The non-alcoholic beverages are covered by tariff heading no. 2202 with specific tariff item no. 22029990 of the Customs Tariff Act, 1975 - the non-alcoholic beverages as specified by the applicant will come under serial no. 2 of Schedule III which refers to Caffeinated Beverages, and as such will be taxed 40% GST by virtue of Notification No. 09/2025 – Central Tax (Rate) dated 19.09.2025 – Ordered accordingly - Classification and applicable rate of GST on Iced Tea preparation & Extracts, essences and concentrates of tea – HELD - The products under the heading ‘Iced Tea preparation & Extracts, essences and concentrates of tea’ will be covered by tariff heading no. 2101 of the Customs Tariff Act, 1975, more specifically covered by sub-heading no. 210120 – The Iced Tea preparation & Extracts, essences and concentrates of tea are liable to 5% GST - Classification and applicable rate of GST on Syrups and beverage concentrate - HELD - The syrups and beverage concentrates fall under tariff item 21069019 and are covered under Schedule I of Notification No. 09/2025 – Central Tax (Rate) dated 19.09.2025, attracting 5% GST.
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