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Fermentation using yeast prevents a grape-based beverage from being treated as a fruit pulp or fruit juice-based drink for classification purposes. A beverage qualifies as non-alcoholic only where its alcoholic strength does not exceed 0.5% by volume. Available analysis and a later private test report did not provide valid documentary proof of alcoholic strength, so non-alcoholic status could not be established. Consequently, no HSN classification or tax rate was determined, although the beverage was treated as fermented rather than juice-based.
Fermentation using yeast prevents a grape-based beverage from being treated as a fruit pulp or fruit juice-based drink for classification purposes. A beverage qualifies as non-alcoholic only where its alcoholic strength does not exceed 0.5% by volume. Available analysis and a later private test report did not provide valid documentary proof of alcoholic strength, so non-alcoholic status could not be established. Consequently, no HSN classification or tax rate was determined, although the beverage was treated as fermented rather than juice-based.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
