Karnataka AAR holds that ‘Kingfisher Radler’ having different variants merits classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90 attracting GST @ 28% along with applicable Compensation Cess of 12% in terms of Sl. No. 12B of Schedule IV to the Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017, as amended; The Applicant sought clarification of their product “Kingfisher Radler”, manufactured & made available in three flavours i.e. Ginger lime, Mint lime and lemon; In this context, referring to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO), AAR observes that “…the impugned product is neither a beer initially nor it’s alcoholic strength is reduced to 0.5% vol….does not qualify to be a non-alcoholic beer, but it is a non-alcoholic beverage.”; Thereby, AAR rejects contention of the Applicant seeking classification of the product marketed and understood in common trade parlance as ‘non-alcoholic beer’ under tariff item 2201 9100 (taxable at 18%) relying on percentage of ingredients used in the product/its variants; From this angle, AAR infers that “the predominant component of the product is mixed fruit juice content” in terms of Rule 2 (b) of General Interpretation Rules as also considering the labels of all the variants which are being marketed as “Carbonated Non-alcoholic Drink” (not as non-alcoholic beer) that the percentage of Barley malt is less than the mixed fruit juice content in all the product variants; In conclusion, AAR finds that “all the variants merit classification as carbonated beverages of fruit drink, covered under tariff heading 2202 99 90….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.”; In rebuttal to Applicant’s reliance on Food Safety and Standards Regulations, following judicial discipline as cited in a catena of decisions including Delhi HC in Greatship (India) Ltd., observes that, “….in matters of GST classification, we comply with the General Rules of Interpretation for GST classification and GST scheme of law.”