Classification of goods— In the instant case, the applicant submitted that they are a company, primarily engaged in manufacturing (brewing), bottling, marketing and sale of alcoholic and non-alcoholic beverages. 

The applicant launched a non-alcoholic malt drink called 'Kingfisher Radler', in 2018, classified the said product under tariff heading 2209 9100, as non-alcoholic beer.

In view of the above, the applicant has sought advance ruling in respect of the following question:

Whether the non-alcoholic malt drink “Kingfisher Radler' is covered as “Carbonated beverages of fruit drink or carbonated beverages with fruit juice” of chapter heading 2202, under Entry 12B of Notification No.1/2017 dated 28.06.2017 (as introduced by Notification No.8/2011-Central Tax (Rate) dated 30.09.2021).

The applicant filed the instant application seeking advance ruling with regard to classification of their product “Kingfisher Radler”, manufactured & made available in three flavours i.e. Ginger lime, Mint lime and Lemon. 

The applicant submitted that the said product is a non-alcoholic malt beverage, an agri based product, containing barley malt, lesser sugar, manufactured out of natural ingredients such as barley, hops etc., along with antioxidants and preservatives. Further since the barley malt has a peculiar bitter taste sugar and juice compounds in small quantities are added to make it suitable for the Indian palate.

Held that— The product “Kingfisher Radler' has different variants and all the variants merit classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90. Accordingly the product attracts GST 28% along with applicable Compensation Cess of 12% in terms of SI.No.12B of Schedule IV to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended.