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TMI Blog2019 (10) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ubs/ poles.; As the fruits fall to the ground the outer shell gets cracked and come in contact with soil deposits from the ground.; they are buying these fruits from the farmers and supply to the processing units as such, where these fruits will be subjected to processes such as removal of remnants shells, outer fibrous ribs, removal of other impurities like sand/soil, removal of seeds and finally drying them and generate wads of tamarind The applicant has further stated that the tamarind fruits obtained from farmers are not sun dried. The applicant raises Bill of Supply/invoice on purchase of Tamarind Fresh' from the farmers who are unregistered under GST. There are specific headings Tamarind fresh-08109020' and Tamarind dried-08134010' in the Tariff and as per the Explanatory notes (HSN), dried fruits classifiable under 0813 are those falling under CTH 0806 to 0810, prepared by either direct drying in the sun or by industrial processing. As per General Rule of Interpretation Rule 1, Classification shall be determined according to the terms of the headings and if it cannot be done then the classification is to be arrived at following the further rules. Tamarind fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 201 7 and SGST Rules 2017. 2.1 The applicant stated that they are engaged in procuring Tamarind fruit from the farmers across Tamil Nadu, which are basically and essentially an agro product and supply the same to the processing units. On procurement, the fruits are filled in gunny sacks and supplied through transporting agencies to the processing units. The processing units collect such fruits from various suppliers like them and process it by removing the shell, the seeds, soil impurities attached to fruits and supply the same as processed Tamarind for consumption by the public either through wholesalers or retailers. 2.2 Vide Notification 1/2017 dated 28.6.2017 8s Schedule II under SI. No. 17 HSN Code 0813 namely Tamarind fruit, Dried other than that of headings 0801 to 0806 to 0810 attract a Central Tax of 5 %. Vide Notification 2/2017 dated 28.6.2017 HSN 0810 under serial No 57 exempts from whole of central Tax on Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, it cannot be classified as processed product (Dried Tamarind). 3. The applicant was heard in the matter on 19.06.2019. They stated that they supply both processed and fresh Tamarind. They procure from farmers fresh tamarind which they supply for further processing to various traders. This has seeds, shell and fiber. In this case it should be classified under 0810 and exempt from GST. Processed Tamarind which do not have seed, fiber and shell, they classify under 0813 and pay 5% GST. They have submitted purchase and sale invoices for both. In case of fresh Tamarind, it is self-invoice as they buy from farmers /unregistered. They have stated that in Andhra Pradesh and in Dindigul, Tamil Nadu their consignments were detained by the state authorities for HSN clarification for which they paid penalty. However, they state that recent Circular 10/2019 issued by Commissioner, TNGST, roving squads should not verify classification issue but make a reference to jurisdiction Assessment circle. The state jurisdiction officer was present and reiterated the stand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e separately determined accordingly last numerical order as per this clause HSN 0813 shall be applied. The Tamarind fruit obtained from the farmers and supplied to the whole sale traders retain its Form and characters in when it has been harvested from trees. Therefore the applicant answer the most specific description as fruits, and therefore the actual product Tamarind Fruits, be used in preference to Dried Tamarind which is only name of a category to which the product belongs. Dried Tamarind is nothing but a processed product from Processing Industry, which is subjected to further processing such as removing of shells or removing of seeds, and drying to remove moisture and making it ready for consumption. However essential characters of Tamarind fruits and Tamarind Dried cannot be classified separately. In conclusion, Tamarind fruits procured from farmers and Tamarind Dried after the process of shell removal, seed removal and drying are having same characters and their essential character cannot be determined separately accordingly, the Tamarind fruits and Tamarind Dried are classifiable under HSN 0813 as per Rule 3 (c) of GIR (General Rule of Interpretation). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0810 90 50 --- Bore 0810 90 60 --- Lichi 0810 90 90 --- Other CTH : 0813 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nets or dried FRUITS OF THIS CHAPTER 0813 10 00 - Apricots 08 13 20 00 - Prunes 08 13 30 00 - Apples 08 13 40 - Other fruit: 0813 40 10 --- Tamarind, dried 08 13 40 20 --- Singoda whole (water nut} 08 13 40 90 --- Other 08 13 50 - Mixtures of nuts or dried fruits of this Chapter: 08 13 50 10 --- Mixtures of nuts 08 13 50 20 --- Mixtures of dried fruits From the above, it is evident that Tamarind, fresh is classified under CTH 0810 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Apples 0813.40 - Other fruit: 0813.50 - Mixtures of nuts or dried fruits of this Chapter: (A) Dried fruit. This heading includes dried fruits which when fresh are classified in headings 08.07 to 08.10. They are prepared either by direct drying in the sun or by industrial processes (e.g., tunnel-drying). The fruits most commonly processed in this way are apricots, prunes, apples, peaches and pears. Dried apples and pears are used for the manufacture of cider or perry as well as for culinary' purposes. With the exception of prunes, the fruits are usually halved or sliced, and stoned, cored or seeded. They may also be presented (particularly in the case of apricots and prunes) in the form of slices or blocks of pulp, dried or evaporated. The heading covers tamarind pods. It also includes tamarind pulp, without sugar or other substances added and not otherwise processed, with or without seeds, strings or pieces of the endocarp. From the Explanatory notes, it is evident that fresh fruits classified in headings 0807 to 0810, when prepared either by dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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