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2022 (2) TMI 716 - AAAR - GSTClassification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - mango pulp/puree falls under the heading 20079910 or 0804 or 2008? - exemption from GST - rate of tax payable on outward supplies of Mango fruit Pulp/ Puree under the GST Act - HELD THAT:- The appellant reiterate that technically there is no difference between 'puree' and 'pulp'. The appellant quoted the reference of Memorandum issued by Ministry of Food Processing Industries, Government of India in F.No.E-12/2/2019-ED dt: 06.10.2021, which states that Mango Pulp and Mango Puree are the same thing from a technical angle. With reference to the nomenclature of the product, this authority does not differ with the above opinion. But, the Memo cited has been issued for a different purpose, not on the classification of the product or it's chapter heading. The claim of the appellant in this regard stating that clarification has been issued on the tariff code of the product is out of place. Rate of duty applicable on the Mango Pulp - HELD THAT:- As there is no specific description of “mango pulp/puree.”, under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017--Central Tax (Rate) dt: 28.06.2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. Thus, 'Mango Pulp /Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST 18%, by virtue of entry No.453 of Schedule III in Notification No.1/2011-Central Tax (Rate) Dated 28.06.2017.
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