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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification: fruit pulp and juice based drinks subject to specified rate, with HS code clarifications and almond milk guidance.</h1> Goods under tariff heading 2202 99 20 are fruit pulp or fruit juice based drinks (excluding specified carbonated fruit beverages) classified in Schedule 2 and subject to GST @ 12%; accompanying circulars clarify the HS code for the excluded carbonated beverages and the GST classification of almond milk, and a corrigendum corrects the tariff heading reference.

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