Tanvi Pilane
Published on: Tuesday 8, 2022 at 10:59 IST
The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) recently ruled that 18% GST (Goods and Service Tax) is chargeable on Mango Pulp/Puree. The Authority consisted of Suresh Kishnani (Central Tax) and S.Ravi Shankar Narayan (State Tax).
The Appellant, which is a Public Limited Company, supplies Mango Pulp/Puree within India including Merchant Export.
The Appellant, in their application, sought clarification on whether Mango Pulp/Puree can be treated as fresh fruit and the exception claimed on it. The application also sought to clarify whether mango pulp/ falls within the heading 20079910 or 0804 or 2008.
The Authority ruled that Mango Pulp/Puree cannot be treated as fresh fruit and does not come under headings 20079910 or 0804 or 2008. It also ruled that under Entry Number 453 of Schedule-III of Notification dated 28.06.2017, Mango Puree attracts an 18% Tax Rate
The Appellant challenged the Andhra Pradesh Appellate Authority of Advance Ruling’s (AAAR) ruling, contending that Mango Pulp is not Fresh Food but is cooked as it is preheated up to 60 or 80 degrees and Sterilized before Packaging.
The Appellant had stated that Chapter Note 2 to Chapter 20 excludes Fruit Jellies, Fruit Pastes, Sugar-Coated Almonds, etc. which are Sugar Confectionery.
The Authority Ruled that since Mango Pulp is not Sugar Confectionery, the exception is not applicable to it. Mango pulp and puree being the same product is classified under Chapter Heading 2007.
The Authority also noted that Notification dated 13.10.2017 is silent on Mango Pulp.
The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) stated, “As there is no specific description of “Mango Pulp/Puree”, under GST Tariff Notification, the entry no. 453 of Schedule -III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 is applicable, which is a Residuary Entry covering Goods that are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the Tax Rate of 18%.”
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