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Green pepper picked from vine is exempt under GST
Case Law Details
- Case Name
- In re M/s. Herbal Isolates Private Limited (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re M/s. Herbal Isolates Private Limited (GST AAR Kerala)
i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits, classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975.
Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the Customs Tariff Act, 1975.
ii) If the answer to the above question is no, then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975.
The ‘green pepper pic...
