Case Law Details
Foods and Inns Ltd Vs Union of India (Andhra Pradesh High Court)
The question that arises for consideration in the present writ petition is: Whether the authorities were right in charging GST, in respect of ‘Mango Pulp’, @ 18%?
It is to be noted here that on an application made by the petitioner before the Authority For Advance Ruling, Andhra Pradesh, in AAR.No.16/AP/GST/2021, an order came to be passed on 07.07.2021 wherein it was held that the ‘Mango pulp/puree’ falls under the entry no.453 of Schedule-III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, attracting GST @ 18%. Aggrieved by the same, petitioner herein preferred an appeal before the Appellate Authority for Advance Ruling. An order came to be passed by the appellate authority on 20.01.2022, which reads as under:
“We hereby modify the Order passed by the Authority for Advance Ruling vide AAR.No.16/AP/GST/2021 dated 07.07.2021 and hold that the ‘Mango Pulp/Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% by virtue of entry No.453 of Schedule III in Notification No.1/2017-Central Tax (Rate) dated 28.06.2017.”
Government of India, Ministry of Finance, Department of Revenue (Tax Research Unit), issued a Circular dated 03.08.2022 wherein while referring to Mangoes under CTH 0804
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