Kingfisher Radler merit classification as carbonated beverages of fruit drink

In re United Breweries Limited (GST AAR Karnataka) Whether the non-alcoholic malt drink ‘Kingfisher Radler’ is covered as “Carbonated beverages of fruit drink or carbonated beverages with fruit juice” of chapter heading 2202, Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)? The product “Kingfisher Radler’ has different variants and all the variants merit classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90. Accordingly th...