GST classification: fruit pulp and juice based drinks subject to specified rate, with HS code clarifications and almond milk guidance. 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.