Tariff classification amended; omission and corrigendum alter GST treatment for specified beverage subheading under schedule with top rate applicability. Tariff classification for subheading 2202 99 90 attracts GST at 28% under Schedule 4; the entry was omitted by notification after previously being described as 'Other non-alcoholic beverages,' and a corrigendum subsequently corrected the tariff heading to 2202 90 90, reflecting administrative amendment to the subheading citation.
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Tariff classification amended; omission and corrigendum alter GST treatment for specified beverage subheading under schedule with top rate applicability.
Tariff classification for subheading 2202 99 90 attracts GST at 28% under Schedule 4; the entry was omitted by notification after previously being described as "Other non-alcoholic beverages," and a corrigendum subsequently corrected the tariff heading to 2202 90 90, reflecting administrative amendment to the subheading citation.
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