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2202 - GST - Goods - Rates of Tax - Schedule 4 - IGST @ 28% or CGST @ 14% + SGST / UTGST @ 14%Extract Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. Clarification Clarification regarding the applicable six-digit HS code for Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. [ See para 4 of Circular No. 189/01/2023-GST dated 13.01.2023 ] ************* Notes: Inserted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021
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