Case of Saga Organics Private Limited, AAR West Bengal Ruling Dated 27th February 2026. AAR ruled that the non-alcoholic beverages fall under tariff item 22029990 under heading 2202 as “other non-alcoholic beverages.” As per rate notification, such products are covered under serial 2 of Schedule III and are taxable at 20% CGST plus 20% SGST.
— The iced tea preparations and extracts, essences and concentrates of tea, involve boiling tea and processing it into beverage form. These products fall under heading 210120, and are covered under serial 136 of Schedule I and attract tax at 5%. The syrups and beverage concentrates, including electrolyte and flavoured concentrate products meant for dilution before consumption, fall under heading 21069019, and are covered under serial 145 of Schedule I and attract tax at 5%.