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TMI Blog2022 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... no specific description of mango pulp/puree. , under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017--Central Tax (Rate) dt: 28.06.2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. Thus, 'Mango Pulp /Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST 18%, by virtue of entry No.453 of Schedule III in Notification No.1/2011-Central Tax (Rate) Dated 28.06.2017. - AAAR/AP/02(GST)/2022 - - - Dated:- 20-1-2022 - SRI SURESH KISHNANI AND SRI S. RAVI SHANKAR NARAYAN, MEMBER Authorized Representative : Sri KVJLN Sastry, Advocate (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule-III of Notification No.1/2017-Central Tax (Rate) dt: 28.06.2017 attracts the tax rate of 18%. Aggrieved by the impugned order, the appellant has filed the present appeal on the following grounds. 2. Grounds of Appeal: 2.1 The appellant claims that mango pulp/puree is nothing but fresh fruit; hence they are not liable to pay tax on outward supplies. The above process converting fruit into pulp /puree increases only shelf life of the product. In this regard the applicant relies on the decision reported in 10 APSTJ page 219 and submits that the same was also affirmed by Honorable Andhra Pradesh High Court reported in 24 APSTJ page 113 . 2.2 The appellant submits that to make puree/pulp the fruit is cooked, grinded, pressed and sieved to the consistency of cream, paste or liquid. Appellant further submits that fruit puree/ fruit pulp is part of the fruit with skin and seeds already removed. The puree may be more finely blended /broken down than fruit pulp. Appellant further submits that puree pours very slowly and pulp pours even more slowly. It is very much clear from above observation that the explanation given above clearly indicates that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Honorable Supreme Court of India. 2.6 The appellant submits that the Advance Ruling Authority has not discussed either the filing of additional grounds or the applicability of contentions raised in his additional grounds while passing the order. The advance ruling authority has failed to discuss the applicability of entries 2007, 0804 or 2008, 2007 9910 or 2202 9920. 2.7 The appellant invites attention to last but one para record of the Advance Ruling order which reads as under: It is evident from the 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 appellant is non-applicable in the present context. The appellant submits that the Advance Ruling Authority has accepted that the Mango Pulp/puree are nothing but fruit pastes. But, failed to discuss as to why the HSN Code 2007 does not apply. The Advance Ruling Authority has not considered the classification of the product under 2007 99 10, which was accepted by Customs Authority, while exporting the goods. 2.8 The appellant finally prays the Appellate Authority for Advance Ruling to set-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule shall, so far as may be, apply to the interpretation of this notification. Therefore, while the Rate Notification under GST provides the rate of tax on goods and services, in order to interpret these Rate Notifications for purposes of levy of GST, one has to read the same along with the First Schedule (including the Section and Chapter Notes and General Explanatory Notes) of the Customs Tariff Act, 1975 ( Tariff ). Each Section and Chapter under the Tariff is accompanied by the notes known as Section Notes and Chapter Notes. Classification is to be determined only on the basis of description of the heading read with relevant section or Chapter notes. Coming to the product 'Mango Pulp/Puree', it finds place under chapter heading no. 08045040 of the Customs Tariff Act, 1975. Chapter 8 Tariff Item Description of goods 0804 Dates, figs, pineapples, avocados, mangos, and mangosteens, fresh or dried. 0804 50 Guavas, mangoes, and mangosteens 0804 50 40 - Mango Pulp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra. 4.6 Now, we examine the applicable rate of tax for the product 'Mango Pulp'. It is not specifically mentioned any wherein GST tariff notifications. There are different entries related to 'Mangoes and Mango Products' at various schedules, with different tax rates in the tariff notification, as presented under. (I) The entry No.51 of 0804 of the above notification reads as, 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. The above entry exempts only fresh mangoes from being exigible to tax. (ii) The 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%,- 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 ; (iii) In Schedule II-12%,- (i) in S. No. 16, in column (3), for the words and brackets ''Dates (soft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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