Home Case Index All Cases GST GST + AAR GST - 2020 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 634 - AAR - GSTExgibility to tax - rate of GST - Mango Pulp - whether classified under Chapter heading no. 08045040 of the Custom Tariff Act, 1975 or otherwise? - HELD THAT:- The entry No. 51 of the Notification No. 02/2017-Central Tax (Rate), dated 28.06.2017 confined to only ‘Mangoes in fresh’ form. Whereas, Mango Pulp is obtained from mango fresh after carrying out process of cutting, de-stoning, refining and packing. Thus, ‘Mangoes in fresh’ and ‘Mango Pulp’ are not same one, as both are separately classified under different Chapter sub-headings of the Customs Tariff Act, 1985 - ‘Mango Pulp’ is specifically classified under Chapter sub-heading no. 0804 50 40 of Customs Tariff Act, 1975. However, the classification of item, ‘Mango Pulp’ is not specified in GST Tariff. The Entry No.453 of Schedule-Ill of Notification No.01/2017Central Tax (Rate) is a residuary entry, cover goods which are not specified in Schedule I, II, IV, V or VI of the notification. This entry covers all “Taxable Goods” which are not specified in this notification. ‘Mango Pulp’ would be squarely covered under the entry No.453 of Schedule III of the Notification No.01/2017- Central GST (Rate) dated 28.06.2017, which attracts rate of GST @18%.
|