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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Classification of goods - rate of GST - (i) Supply of sealed ...


GST Rate on Sealed Fruit Bowls: 2.5% for Fresh Fruits Only; Higher Rate for Mix with Dry Fruits or Nuts.

August 9, 2021

Case Laws     GST     AAR

Classification of goods - rate of GST - (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017 Vide HSN 1106 and is liable to tax @ 2.5% under CGST Act and 2.5% under the SGST Act, 2017. (ii) The Fruit bowl containing both cut fresh fruits and dry fruits and nuts is taxable at rate applicable to the supply of dry fruits and nuts. - AAR

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