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2022 (9) TMI 1046 - HC - GSTClassification of goods - rate of GST - Mango Pulp - classifiable under Chapter Heading 0804 50 40 or not - taxable at 18% or not - HELD THAT:- It is very clear now that on the basis of recommendation of GST Council in its 22nd meeting, the GST rate on ‘Mangoes sliced, dried’ falling under heading 0804 was reduced from 12% to 5% while GST rate on all forms of dried mangoes (other than sliced and dried mangoes) falling under heading 0804, including mango pulp, was always meant to be at the rate of 12%. Therefore, the petitioner is liable to pay GST on Mango pulp @ 12%. The orders passed by the Appellate Authority for Advance Ruling imposing GST in respect of ‘mangopulp’ @ 18% is incorrect and it is made clear that the petitioner is liable to pay GST in respect of Mango pulp @ 12%. The Writ Petition is disposed of.
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