Mango pulp/puree’ attracts 18% rate of GST

In re Foods and Inns Limited (GST AAR Andhra Pradesh)

Question: Can the Mango Pulp/puree be treated as fresh fruit and exemption be claimed on it? If not whether the mango pulp/puree falls under the heading 20079910 or 0804 or 2008?

Answer: Negative.

Question: What is the rate of tax payable on outward supplies of Mango fruit pulp/puree 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), dated 28.06.2017 attracting the tax rate of 18%

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