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Classification of goods under the Customs Tariff and their...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
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Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts/essences/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.
Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts/essences/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.
Note: It is a system-generated summary and is for quick reference only.