https://www.taxtmi.com/caselaws?id=427896 The Karnataka AAR ruled that Kingfisher Radler, a non-alcoholic malt drink, does not qualify as non-alcoholic beer since it contains no alcohol and is not fermented. The product was classified as a carbonated fruit beverage under tariff heading 2202 99 90 based on mixed fruit juice being the predominant component over barley malt content. The AAR rejected the applicant's argument for classification as non-alcoholic beer based on trade parlance, applying Rule 2(b) of General Interpretation Rules for classification by predominant material. The product attracts 28% GST plus 12% cess under Entry 12B of Notification No.1/2017. en-us Wed, 14 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427896 The Karnataka AAR ruled that Kingfisher Radler, a non-alcoholic malt drink, does not qualify as non-alcoholic beer since it contains no alcohol and is not fermented. The product was classified as a carbonated fruit beverage under tariff heading 2202 99 90 based on mixed fruit juice being the predominant component over barley malt content. The AAR rejected the applicant's argument for classification as non-alcoholic beer based on trade parlance, applying Rule 2(b) of General Interpretation Rules for classification by predominant material. The product attracts 28% GST plus 12% cess under Entry 12B of Notification No.1/2017. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427896