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TMI Blog2021 (7) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... ention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Foods and Inns Limited (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 3.1 M/s. Foods and Inns Limited is a public limited Company and are engaged in the business of supplying of mango pulp/puree to the dealers situated in India, including merchant export. 3.2 The Manufacturing process of Mango ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20079910 or 0804 or 2008? ii. What is the rate of tax payable on outward supplies of Mango fruit pulp/puree under the GST Act? On Verification of basic information of the applicant, it is observed that the applicant is under Centre jurisdiction, i.e. Superintendent Chittoor-2 Range, Tirupati CGST Division. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the State Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. Remarks were received from Central Tax officers concerned stating that no proceedings were lying pending or passed relating to the applicant on the issue, for which the Advance Ruling was sought by the applicant. 5. Applicant's Interpretatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI.No.39 and no sub-heading/tariff item were provided like in the case of most of the other goods notified there under. The applicant submits that as per the General Rules of interpretation, when the goods are described against the Heading containing 4 digits all the sub-headings and tariff items would be comprehended under such entry. Once the heading/tariff item is recognized, the rate of GST would be governed by the said notification. 5.3 The applicant further submits that according to the notes furnished in Chapter 20 of the Customs Tariff Act, 1975 for the purposes of heading 2007, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Pune. Even if it is presumed without admitting that if at all Mango Pulp falls under HSN code 2008, the rate of tax will be CGST @6% and SGST @6%. The applicant approached this authority for clarification on the classification of the product, Mango Pulp/puree. Whether it can be treated as fresh fruit and exemption may be claimed. If not whether the mango pulp/puree falls under the heading 20079910 or 0804 or 2008 and what is the rate of tax payable on outward supplies of Mango fruit pulp/puree under the GST Act. 6. Record of Personal Hearing: The authorised representative of the applicant, Sri KVJLN Sastry, appeared for personal hearing on 28.10.2020 and they reiterated the submission already made in the application. 7. Disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification of the goods, 'Mango Pulp/ Puree' as claimed by the applicant, whether it would fall under 20079910 or 2008. Notes to Chapter 20 "Preparations of vegetables, fruit, nuts or other parts of plants" reads as, "Point No.2 Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806)". It is evident from above that Headings 2007 and 2008 do not apply to the goods under discussion i.e., 'Mango Pulp/Puree' ,which are nothing but fruit pastes. Hence the claim of the applicant is non-applicable in the present context. The tariff rate of Mango Pulp had undergone changes over a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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