9911796707
TMI Blog2021 (7) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... ,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. 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.17/AP/GST/2021 - - - Dated:- 14-7-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : Sri KVJLN Sastry, Advocate ORDER (under sub-section (4) of section 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controlled ripening chambers. The fully ripened mango fruits are then washed, blanched, pulped, deseeded, centrifuged, homogenized, and thermally processed. The preparation process 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 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 Applicants 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, subheading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The rules for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der HSN Code 20079910. The entry 20079910 reads as under. 2007 JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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, 0804 Dates, figs, pineapples, avocados, guavas, mangoes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 and mangost ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
