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TMI Blog2022 (9) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... ile GST rate on all forms of dried mangoes (other than sliced and dried mangoes) falling under heading 0804, including mango pulp, was always meant to be at the rate of 12%. Therefore, the petitioner is liable to pay GST on Mango pulp @ 12%. The orders passed by the Appellate Authority for Advance Ruling imposing GST in respect of mangopulp @ 18% is incorrect and it is made clear that the petitioner is liable to pay GST in respect of Mango pulp @ 12%. The Writ Petition is disposed of. - WRIT PETITION No.17267 of 2022 - - - Dated:- 14-9-2022 - HONOURABLE SRI JUSTICE C. PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Petitioner and Advocate : V.R. Reddy Kovvuri Respondent and Advocate : GP For Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication made by the petitioner before the Authority For Advance Ruling, Andhra Pradesh, in AAR.No.16/AP/GST/2021, an order came to be passed on 07.07.2021 wherein it was held that the Mango pulp/puree falls under the entry no.453 of Schedule-III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, attracting GST @ 18%. Aggrieved by the same, petitioner herein preferred an appeal before the Appellate Authority for Advance Ruling. An order came to be passed by the appellate authority on 20.01.2022, which reads as under: We hereby modify the Order passed by the Authority for Advance Ruling vide AAR.No.16/AP/GST/2021 dated 07.07.2021 and hold that the Mango Pulp/Puree is classifiable under Tariff Item 0804 50 40 and chargea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To bring absolute clarity, the relevant entry at S. No. 16 of Schedule-II of notification no.1/2017-Central Tax (Rate), dated 28th June, 2017, has been amended vide notification No. 6/2022-Central Tax (Rate), dated the 13th July, 2022. 4.4. Fresh mangoes, falling under heading 0804, continue to remain exempt from GST (S.No. 51 of notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017]. 7. From a reading of the above, it is very clear now that on the basis of recommendation of GST Council in its 22nd meeting, the GST rate on Mangoes sliced, dried falling under heading 0804 was reduced from 12% to 5% while GST rate on all forms of dried mangoes (other than sliced and dried mangoes) falling under heading 0804, inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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