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Goods and Services Tax

Mango Pulp / Puree’ is classifiable under Tariff Item 08045040

Case Law Details

Case Name
In re Manjunatha Fruit Canning Industries  (GST AAAR Andhra Pradesh)
Date of Judgement/Order
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In re M/s. Sri Manjunatha Fruit Canning Industries  (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a ref...
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