GST on Mango Pulp: 12% Rate Applicable Since GST Inception (July 1, 2017)

In the case of Varsha Foods Products India Pvt Ltd vs Assistant Commissioner (ST), the Andhra Pradesh High Court adjudicated a dispute regarding the applicable Goods and Services Tax (GST) rate on mango pulp. The petitioner, Varsha Foods Products India Pvt Ltd, contested an Assessment Order issued by the Assistant Commissioner (ST) that imposed an 18% GST rate on fruit pulp manufactured by the petitioner. The petitioner argued that the correct GST rate on mango pulp should be 12%, as clarified by relevant government circulars. Also Read: Tax leviable at 12 percent on Mango Pulp from beginning of GST

The legal proceedings began with the petitioner filing a petition to set aside the Assessment Order passed by the Assistant Commissioner. The petitioner contended that the levy of tax at 18% on mango pulp was incorrect and illegal, emphasizing that mango pulp should be taxed at 12% as per the Circular issued by the Government of India.

During the court proceedings, arguments were presented by the petitioner’s counsel, Sri Suri Babu, as well as representatives of the government, including Sri P. Shreyas Reddy, the Government Pleader Commercial Tax, and Sri Suresh Kumar Routhu, the Senior Standing Counsel for CBIC. Additionally, Sri N. Harinath, the Deputy Solicitor General, represented one of the respondents.