{"id":75152,"date":"2026-03-05T08:41:17","date_gmt":"2026-03-05T08:41:17","guid":{"rendered":""},"modified":"2026-03-05T08:41:17","modified_gmt":"2026-03-05T08:41:17","slug":"tariff-classification-determines-gst-schedule-and-rate-beverages-in-schedule-iii-attract-the-higher-rate-tea-extracts-and-syrups-in-schedule-i-attract-the-lower-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75152","title":{"rendered":"Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate."},"content":{"rendered":"<p>Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.<br \/>Case-Laws<br \/>GST<br \/>Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp\/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts\/essences\/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97417\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.Case-LawsGSTClassification of goods under the Customs Tariff and their mapping to GS&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75152","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75152","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75152"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75152\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}