‘Mango Pulp’ falls under entry No. 453 of Schedule III- 18% GST Payable

In re Universal Import Export (GST AAR Gujarat) Question 1: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST? Answer : ‘Mango Pulp’ will fall under the entry No. 453 of Schedule III of the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 under CGST Act and corresponding notification of GGST Act and attracts rate of GST @18% (CGST:9% & GGST: 9%). FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT 2. The applicant, vide Form GST ARA-01 dated 06.04.2018, mentioned their...