https://www.taxtmi.com/caselaws?id=761789 A beverage made from betel leaf or ajwain extracts mixed with propylene glycol, menthol and packaged drinking water was held not to fall under HSN 2202 99 20 because that heading covers fruit pulp or fruit juice based drinks, which this product did not contain. Its true character was treated as a flavoured beverage under HSN 2202 10 90. As a result, the 12% tax rate linked to the claimed classification was not applicable, and the higher rate for flavoured goods applied instead. en-us Tue, 05 Nov 2024 00:00:00 +0530 Mon, 19 May 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761789 A beverage made from betel leaf or ajwain extracts mixed with propylene glycol, menthol and packaged drinking water was held not to fall under HSN 2202 99 20 because that heading covers fruit pulp or fruit juice based drinks, which this product did not contain. Its true character was treated as a flavoured beverage under HSN 2202 10 90. As a result, the 12% tax rate linked to the claimed classification was not applicable, and the higher rate for flavoured goods applied instead. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761789