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TMI Blog2023 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX (DGGST) , THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS, THE CHIEF COMMISSIONER OF STATE TAXES DEPARTMENT THE ASSISTANT COMMISSIONER OF SALES TAX, THE DEPUTY COMMISSIONER OF CENTRAL TAXES, [ 2022 (9) TMI 1046 - ANDHRA PRADESH HIGH COURT] , which was also dealing with the case falling prior to the date of Circular, held that the petitioner therein was liable to pay GST on mango pulp at the rate 12% only and passed the order accordingly. It would show, a Division Bench of this High Court has ultimately held that since the Circular reads to the effect that the GST rate including mango pulp was always meant to be at the rate of 12%, the same has to be taken as, for all the times the rate was only 12% so far as mango pulp is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly. 4. In W.P.No.17267 of 2022 a Division Bench of this High Court was dealing with the question whether the authorities were right in charging GST in respect of mango pulp at the rate of 18%. Answering the aforesaid question, the Division Bench of this High Court passed the following order: 6. Referring to the order passed by the Appellate Authority, learned counsel for the petitioner would submit that pending the writ petition, the Government of India, Ministry of Finance, Department of Revenue (Tax Research Unit), issued a Circular dated 03.08.2022 wherein while referring to Mangoes under CTH 0804, stated as under: 4. Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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%. 8. In view of the above, orders passed by the Appellate Authority for Advance Ruling imposing GST in respect of mango pulp‟ @18% is incorrect and it is made clear that the petitioner is liable to pay GST in respect of Mango pulp @12%. 5. Learned Government Pleader while admitting the above ruling being applicable to the case on hand, and also further admitting that to his knowledge no appeal is filed against the said order, however would submit that the Circular issued by the Government of India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was also dealing with the case falling prior to the date of Circular, held that the petitioner therein was liable to pay GST on mango pulp at the rate 12% only and passed the order accordingly. It would show, a Division Bench of this High Court has ultimately held that since the Circular reads to the effect that the GST rate including mango pulp was always meant to be at the rate of 12%, the same has to be taken as, for all the times the rate was only 12% so far as mango pulp is concerned. 8. In that view, we cannot accept the argument of learned Government Pleader that the Circular is only prospective in nature. The said argument is accordingly set aside and for the reasons stated above and following the order in W.P.No.17267 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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