https://www.taxtmi.com/caselaws?id=787434 The AAR, West Bengal classified the products by reference to their composition, description and tariff fit. Non-alcoholic beverages without fruit pulp or fruit juice were held classifiable under heading 2202, tariff item 22029990, while iced tea preparations and tea extracts, essences and concentrates were classifiable under heading 2101, sub-heading 210120, and syrups and beverage concentrates under sub-heading 210690, tariff item 21069019. On that basis, other non-alcoholic beverages fell in Schedule III, whereas iced tea preparations, tea extracts, syrups and beverage concentrates fell in Schedule I. The applicable GST rates were therefore 20% CGST plus 20% SGST for the former and 2.5% CGST plus 2.5% SGST for the latter. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787434 The AAR, West Bengal classified the products by reference to their composition, description and tariff fit. Non-alcoholic beverages without fruit pulp or fruit juice were held classifiable under heading 2202, tariff item 22029990, while iced tea preparations and tea extracts, essences and concentrates were classifiable under heading 2101, sub-heading 210120, and syrups and beverage concentrates under sub-heading 210690, tariff item 21069019. On that basis, other non-alcoholic beverages fell in Schedule III, whereas iced tea preparations, tea extracts, syrups and beverage concentrates fell in Schedule I. The applicable GST rates were therefore 20% CGST plus 20% SGST for the former and 2.5% CGST plus 2.5% SGST for the latter. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787434