Notification No. 26/2019 - Central Tax

SGST Advance Ruling Authority

GST – Karnataka AAR - Non-alcoholic beverages or carbonated beverages – Classification of product “Kingfisher Radler’ - Whether the non-alcoholic malt drink “Kingfisher Radler’ is covered as “Carbonated beverages of fruit drink or carbonated beverages with fruit juice – HELD - as seen from the images and labels of the variants of the product, all the variants have been marked as “Carbonated Non-alcoholic Drink” and not as “non alcoholic beer”, as claimed by the applicant. In view of this, the contention of the applicant that the product is marketed and understood in common trade parlance as ‘non-alcoholic beer’ and on this basis alone it deserves to be classified under tariff item 2201 91 00 is not acceptable - applicant contended the classification of their product mainly on the basis of Food Safety and Standards Regulations - FSSAI is not empowered under GST scheme of law to issue directions / instructions for GST clarification – FSSAI cannot be the factor for determination of the classification of goods under the GST scheme of law and procedure - the impugned product is a mixture of Barley malt, sugar, mixed fruit juice, hops, lemon extract, carbon dioxide, water, flavor & other additives and Black carrot juice, amongst which the predominant is mixed fruit juice, in all variants of the product. Thus, the product needs to be classified on the basis of predominant substance in terms of Rule 2(b) of General Interpretation Rules. Further all the variants of the product are carbonated and hence they are nothing but carbonated beverages - In view of the above, all the variants merit classification as carbonated beverages of fruit drink, covered under tariff heading 2202 99 90. Accordingly, the impugned products attract GST @ 28% along with applicable cess of 12% in terms of Sl.No.12B of Schedule IV to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, effective from 01.10.2021 – Ordered accordingly

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