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TMI Blog2020 (4) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice of the Firm is at 15, Tirupati Complex, Gundran Road, Talala (Gir), District: Gir Somnath 362 150 The Applicant was registered under the provisions of the Gujarat Value Added Tax Act, 2003 (in short 'Act') & Central Sales Tax Act, 1956 and hence assessed to Value Added Tax and Central Sales Tax in the State of Gujarat under Registration No. 24121100643 and 24621100643 respectively, then on introduction of the Goods & Service Tax regime, migrated to GST regime under Registration No. 24AAEFU7782R1Z8. Business activity and object for Advance Ruling: 2. Apart from dealing in Cereals & Pulses, the applicant now intends to undertake local trading and export of MANGO PULP, therefore, as an abundant caution to avoid probable tax rate dispute, proposes to seek Advance Ruling on the exgibility of the said Mango Pulp and at GST rate applicable. What is Mango Pulp: 3. Mango pulp is prepared from selected varieties of Fresh Mango Fruit. Fully matured Mangoes are harvested, quickly transported to the fruit processing plant, inspected and washed. Selected high quality fruits go to the controlled ripening chambers; Fully Ripened Mango fruits are then washed, blanched, pulped, deseeded, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff item Description of Goods 16 0804 Dates, figs, pineapples, avocados, mangos, and mangosteens, dried. Schedule - III Sr. No. 453 CGST Rate 9% Sr. No. Chapter /Heading / Subheading / Tariff item Description of Goods 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V, or VI. B: Central Excise Tariff Act: Chapter No. 8 of the Central Excise Tariff Act, 1985 specifically covers Mango Pulp as under: Tariff Item Description of Goods Unit Rate of duty 0804 50 40 Mango pulp Kg Nil C: Gujarat Value Added Tax Act: Sr.No. Description of Goods Rate of Tax 48 (i) ....... (ii) Processed fruits, processed vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice. 4 paise in the rupee plus Additional Tax one paise in the rupee. 7. As GST law don't provide clear classification, as the same heading are repeated twice under two different notifications, the applicant deemed it fit to apply for Advance Ruling so that probable GST Rate dispute can be avoided. 8. Under the circumstances, the applicant hereby applies for Advance Ruling and frame Quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has where the description of an article or group of articles is preceded by " or the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "- -". Applying the above stated principle of interpretation, Mango Pulp, the goods for which interpretation is sought fall within the group of article "mangoes - fresh" under the CTA. Accordingly, Mango Pulp falls within Tariff Item / HS Code 0804 50 whether the same is fresh or dried. 3. With this background the applicant now proceeds to interpret exigibility of Mango Pulp and GST Rate applicable, as under: 4. The entry No. 51 of the Notification No. 02/2017-Central Tax (Rate) covers the goods viz. "Dates, figs, pineapples, avocados, mangos, and mangosteens, fresh", accordingly as stated above, the same shall apply to "Mango Pulp", ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der GST having GSTIN-24AAEFU7782R1Z8, and is under the jurisdiction of Veraval, State GST Authority. Further, the said unit was also not registered with Central Excise, resulting into non availability of records. Hence, it is inferred that the activity / service is 'proposed' one. 2. No such question/issues raised in the Application are pending or decided, in view of the (1) above. 3. The applicant is seeking "At what rate GST payable on supply of Mango Pulp falling under the Heading No. 08045040 of Custom Tariff Act, 1975 and rate of GST? Equivalent Heading under GST law is 0804 and as such they have sought for classification of goods and applicability of Notification in connection with the rate of GST chargeable on supply of their goods viz. Mango Pulp. In GST regime, no separate Tariff Schedule has been enacted and Customs Tariff Act, 1975 has been adopted for the purpose of classification of goods under GST. Whereas the rates of GST are charged on the basis Notification issued by the Government as per recommendations of GST Council. 4. Therefore, while observing the scope of applicability of rate in GST regime, it is required to examine the category of Fruit or of Fruit Pulp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d item seems to be in their specific nature after going through the process of cutting, de-stoning, refining and packing. However, in GST regime the Chapter heading is confined to four digits only i.e.0804, and as such the concerned item may fall under nil rate of duty. Looking to the statement of facts and write up on Mango Pulp provided by the applicant, The Mango Pulp derived by the applicant would not be termed as "FRESH" as it would be available in market for long time and after being processed and packed. In SCHEDULE IV: LIST OF GOODS AT 5% RATE, the Chapter heading 0811 & 0812 are in relation to the Fruits and nuts... Chapter heading 0811-the description provided under GST tariff is "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter". That means the item should be: 1. Fruit or nut 2. Uncooked or cooked by steaming or boiling in water 3. Frozen and 4. whether or not containing added sugar or other sweetening matter. However, the item under dispute is Fruit, and it is uncooked, it also includes the process frozen as described by the applicant in para 3 of Annexure A, but it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter heading no. 08045040 of the Custom Tariff Act, 1975. 6. The Applicant submitted that the goods viz. Mango Pulp merits classification under heading 0804 and falls within the ambit of entry No. 51 of the Notification No. 02/2017Central Tax (Rate), dated 28.06.2017, accordingly exempted from payment of GST. 6.1 For the sake of brevity, the entry No. 51 of the Notification No. 02/2017-Central Tax (Rate), dated 28.06.2017 is reproduced herein below: S. No. Chapter/Heading/ Subheading/ Tariff item Description of Good 51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 6.2 From the above, it is clear that above entry 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, read as under: Tariff Item Description of goods Unit Rate of duty Standard Preferential Area (1) (2) (3) (4) (5) 0804 Dates, figs, pineapples, avocados, mangos, and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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