GST classification of non-alcoholic beverages: almond milk treated as other beverage, attracting standard GST rate. Other non-alcoholic beverages, excluding tender coconut water and caffeinated beverages, are classified as taxable at GST @ 18%; almond milk is treated within this category per Circular No. 113/32/2019 GST, and the tariff entry and rate have been amended by subsequent notifications that modified exclusions and effective dates.