Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal

In re Sage Organics Private Limited (GST AAR West Bengal)

The Authority for Advance Ruling, West Bengal, considered an application filed under Section 97 of the GST Act seeking clarification on classification, applicable HSN codes, relevant schedules under GST rate notifications, and applicable tax rates for various beverage products manufactured and supplied by the applicant. The products include non-alcoholic beverage preparations such as mojito, rose lemonade, vitamin water variants, iced tea preparations, syrups, beverage concentrates, and extracts, essences and concentrates of

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