9911796707
TMI Blog2021 (7) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Therefore, unless a mention 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. Sri Manjunatha Fruit Canning Industries (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 3.1 M/s. Sri Manjunatha Fruit Canning Industries is a partnership firm registered under the partnership Act, 1932, and engaged in the business of supplying of mango pulp/puree to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised before the authority: i). Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? ii). What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act? On Verification of basic information of the applicant, it is observed that the applicant falls under Centre jurisdiction, i.e. Superintendent Chittoor-I 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der which the goods being dealt by the Applicant are treated to be falling under HSN Code 20079910. Under the said notification Heading 2007 is provided against 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the submissions already made in the application. 7. Discussion and Findings: We have examined the issues raised in the application. The taxability of the goods supplied, as governed under the provisions of respective GST Acts is examined to decide the question involved in the present Ruling. The applicant approached this authority for clarification on the classification issue of the Mango Pulp/puree, whether it can be treated as fresh fruit and exemption can be claimed on it. The Central Government has exempted the intra-State supplies of Goods by exercising the powers conferred by section 11 (1) of the CGST Act 2017 vide Notification No. 2/2017- Central Tax (Rate). The entry No.51 of 0804 of the above notification reads as, "08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mango Pulp had undergone changes over a period of time. The recent tariff rate changes brought about by Notification No. 35/2017 Integrated Tax (Rate) Dt: 30.10.2017, amending notification No. 1/2017-Integrated Tax (Rate), dt: 28.06.2017 added the following entries: "In the said notification- (A) In Schedule I - 5%,- (ii) After S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 0804 Mangoes sliced, dried" ; In Schedule II-12%,- (i) In S. No. 16, in column (3), for the words and brackets "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the words and brackets, "Dates (soft or hard), figs, pineapples, avocados, guavas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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