Page 198 - GSTL_14th May 2020_Vol 36_Part 2

300 GST LAW TIMES [ Vol. 36
11.2 The Explanatory Notes of HSN for Tariff Heading 2202 are repro-
duced below :-

“22.02 WATERS, INCLUDING MINERAL WATERS AND AERATED
WATERS, CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER OR FLAVOURED, AND OTHER
NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT
OR VEGETABLE JUICES OF HEADING 20.09.
2202.10 Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavoured
2202.90 Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this
Chapter, not classified under other headings, particularly Heading 20.09
or 22.01.
(A) Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavoured.
This group includes, inter alia :
(1) Sweetened or flavoured mineral waters (natural or artificial).
(2) Beverages such as lemonade, orangeade, cola, consisting of or-
dinary drinking water, sweetened or not, flavoured with fruit juices
or essences, or compound extracts, to which citric acid or tartaric ac-
id are sometimes added. They are often aerated with carbon dioxide
gas, and are generally presented in bottles or other airtight contain-
ers.
(B) Other non-alcoholic beverages, not including fruit or vegetable juic-
es of heading 20.09.
This group includes, inter alia :
(1) Tamarind nectar rendered ready for consumption as a bever-
age by the addition of water and sugar and straining.
(2) Certain other beverages ready for consumption, such as those
with a basis of milk and cocoa.
This heading does not include :
(a) ………
(b) ………
(c) ………
(d) ………”
11.3 The Tariff Heading 2202 in the Customs Tariff Act, 1975 has also
been divided into two sub-headings, viz. sub-heading 2202 10 which covers “wa-
ters, including mineral waters and aerated waters, containing added sugar or
other sweetening matter or flavoured”, and sub-heading 2202 90 which covers
“other”. The Tariff Heading 2202 in the Customs Tariff Act, 1975 is reproduced
herein below :-

Tariff Description of goods Unit
Item
(1) (2) (3)
2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not in-
cluding fruit or vegetable juices of Heading 2009
GST LAW TIMES  14th May 2020  198