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 queries as under:
QUERIES
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?
2.1 The Applicant M/s. Universal Import Export, vide attached sheet “Annexure A” to their application dated 06.04.2018, has submitted the Statement of Facts as under:
Background of the applicant:
1. M/s. Universal Import Export (here in after referred to as the ‘applicant’) is a Partnership Firm, registered under the provisions of the Partnership Act, 1932 and is engaged, inter alia, in the supply / marketing of Agriculture Produce, the then time, falling under Schedule-I and Schedule-II of the Gujarat Value Added Tax Act, 2006 (in short, the ‘Act’). Registered Office of the Firm is at 15, Tirupati Complex, Gundran Road, Talala (Gir), District: Gir Somnath 362 150 The Applicant was registered under the provisions of the Gujarat Value Added Tax Act, 2003 (in short ‘Act’) & Central Sales Tax Act, 1956 and hence assessed to Value Added Tax and Central Sales Tax in the State of Gujarat under Registration No. 24121100643 and 24621100643 respectively, then on introduction of the Goods & Service Tax regime, migrated to GST regime under Registration No. 24AAEFU7782R1Z8.
Business activity and object for Advance Ruling:
2. Apart from dealing in Cereals & Pulses, the applicant now intends to undertake local trading and export of MANGO PULP, therefore, as an abundant caution to avoid probable tax rate dispute, proposes to seek Advance Ruling on the exgibility of the said Mango Pulp and at GST rate applicable.
What is Mango Pulp:
3. Mango pulp is prepared from selected varieties of Fresh Mango Fruit. Fully matured Mangoes are harvested, quickly transported to the fruit processing plant, inspected and washed. Selected high quality fruits go to the controlled ripening chambers; Fully Ripened Mango fruits are then washed, blanched, pulped, deseeded, centrifuged, homogenized, thermally processed and aseptically filled maintaining sterility. The preparation process includes cutting, de-stoning, refining and packing. In case of aseptic product, the pulp is sterilized and packed in aseptic bags. The refined pulp is also packed in cans, hermetically sealed and retorted. Frozen pulp is pasteurized and deep-frozen in plate freezers. The process ensures that the natural flavour and aroma of the fruit is retained in the final product.
Uses of Mango Pulp:
4. Mango Pulp/Concentrate is perfectly suited for conversion to juices, nectars, drinks, jams, fruit cheese and various other kinds of beverages besides its direct consumption in lieu of fresh fruit. It can also be used in puddings, bakery fillings, fruit meals for children and flavours for food industry, and also to make the most delicious ice creams, yoghurt and confectionery. Main varieties of Mango Pulp are Alphonso Mango Pulp, Totapuri Mango Pulp, Kesar Mango Pulp.
Classification details of Mango Pulp under the Customs Tariff Act, 1975:
5. The GST law mandates classification and interpretation of any article or goods as per Customs Tariff Act, 1975 (hereinafter referred to as the ‘CTA’), therefore, it may be germane to refer to the provisions of the CTA, which read as under:
The goods – Mango Pulp is specifically classified under CTA sub-heading number 0804 50 40, as reproduced under:
Chapter – 8
Edible fruit and nuts; peel of citrus fruit or melons
