Mango Pulp cannot be treated as fresh fruit for GST exemption

In re Manjunatha Fruit Canning Industries (GST AAR Andhra Pradesh) Question: Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? Answer: Negative Question: What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act? Answer: ‘Mango pulp/puree’, falls under the entry no. 453 of Schedule-III of Notification No.1/2017-Central Tax (Rate) dt: 28.06.2017 attracting the tax rate of 18% FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we...