Non-alcoholic beverages such as mojito, rose lemonade, cucumber mint will attract 40 per cent GST, West Bengal’s Authority for Advance Ruling has said. However, iced tea preparation & extracts, essences and concentrates of tea, along with syrups and beverage concentrates, will be taxed at 5 per cent. “Ready-to-drink non-alcoholic beverages such as mojito, rose lemonade, cucumber mint, and lychee vitamin water do not contain any fruit pulp or fruit juice. As such, they cannot be covered by tariff item no. 22029920 of the Customs Tariff Act, 1975, which pertains to ‘fruit pulp or fruit juice-based drinks’.