{"id":4785,"date":"2026-03-02T13:11:51","date_gmt":"2026-03-02T13:11:51","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4785"},"modified":"2026-03-02T13:11:52","modified_gmt":"2026-03-02T13:11:52","slug":"gst-aar-west-bengal-ruling-dated-27-02-2026-non-alcoholic-beverages-taxed-at-40-gst-as-classified-under-rate-notification-schedule-iii","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/gst-aar-west-bengal-ruling-dated-27-02-2026-non-alcoholic-beverages-taxed-at-40-gst-as-classified-under-rate-notification-schedule-iii\/","title":{"rendered":"GST, AAR West Bengal Ruling  Dated 27\/02\/2026 &#8211; Non Alcoholic Beverages taxed at 40% GST as classified under rate notification Schedule III"},"content":{"rendered":"\n<p><em>Case of Saga Organics Private Limited, AAR West Bengal Ruling Dated 27<sup>th<\/sup>\u00a0February 2026.<\/em>\u00a0AAR ruled that the non-alcoholic beverages fall under tariff item 22029990 under heading 2202 as \u201cother non-alcoholic beverages.\u201d As per rate notification, such products are covered under serial 2 of Schedule III and are taxable at 20% CGST plus 20% SGST.\u00a0<\/p>\n\n\n\n<p>&#8212; 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%.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1-Mb50jy3S4ZxG6_5gGXnO4ZZ9gKTz92b\/view?usp=sharing\"><em>(Link: AAR West Bengal Ruling Dated 27\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Saga Organics Private Limited, AAR West Bengal Ruling Dated 27th\u00a0February 2026.\u00a0AAR ruled that the non-alcoholic beverages fall under [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4785","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR West Bengal Ruling Dated 27\/02\/2026 - Non Alcoholic Beverages taxed at 40% GST as classified under rate notification Schedule III - Bhatia Bhola &amp; 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