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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 ..... ng 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 time. As there is no specific entry under GST tariff meant for this product 'mango pulp/puree', 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%. - AAR No. 16/AP/GST/2021 - - - Dated:- 7-7-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : KVJLN Sastry, Advocate ORDER (Under sub-section (4) of Section 98 of Central Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess includes cutting, de-stoning, refining and packing. The refined pulp is packed in cans, hermetically sealed and retorted. The applicant claims, this process ensures the retention of the natural flavor and aroma of the fruit in the final product. Main varieties of Mango Pulp are Alphonso Mango Pulp, Totapuri Mango Pulp, Kesar Mango Pulp etc. Such extracted Mango Pulp/puree is sold in India, including Merchant Exporters. 3.3. The applicant submits that the product in question is called 'pulp' in some countries and 'puree' in some other countries. Mango Pulp is perfectly suited for conversion into juices, nectars, drinks, jams, fruit cheese and various other kinds of beverages besides its direct consumption in lieu of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the product. In this regard the applicant relies on the decision reported in 10APSTJ page 219 and submits that the same was also affirmed by Honorable Andhra Pradesh High Court reported in 24APSTJ page 113. 5.2 The Applicant submits that as per the Explanation at the end of the Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 which inter alia provides- Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR (OR) OTHER SWEETENING MATTER 2007 10 00 -Homogenised preparations Kg 6% 6% 12% NIL 2007 91 00 -other Kg 6% 6% 12% NIL 2007 99 -Citrus Fruit Kg 6% 6% 12% NIL 2007 99 10 -other Kg 6% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. Discussion and Findings: We have examined the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , '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 time. The recent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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