In re M/s. Sri Manjunatha Fruit Canning Industries (GST AAAR Andhra Pradesh)
The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and APGST Act”] by M/s. Sri Manjunatha Fruit Canning Industries (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No. 17/AP/GST/2021 dated 14.07.2021 issued by Authority for Advance Ruling, Andhra Pradesh.
1. Background of the Case:
- M/s. Sri Manjunatha Fruit Canning Industries is a partnership firm registered under the partnership Act, 1932, and engaged in the business of supplying of mango pulp/puree to the dealers situated in India, including merchant export. The applicant submitted the manufacturing process of the Mango pulp/puree as under.
- The Manufacturing process of Mango pulp:
The applicant states that selected varieties of fresh mango fruits are procured and transported to the fruit processing plant. The fruits are inspected, graded and washed and sent to the controlled ripening chambers. The fully ripened mango fruits are then washed, blanched, pulped, deseeded, centrifuged, homogenized, and thermally processed. The preparation process includes cutting, de-stoning, refining and packing. The refined pulp is packed in cans, hermetically sealed and retorted. The applicant claims, this process ensures the retention of the natural flavor and aroma of the fruit in the final product. The applicant submits that the product in question is called ‘pulp’ in some countries and ‘puree’ in some other countries.
In connection with the above product, the Appellant sought clarification with regard to classification of the product and the rate payable thereon.
The Appellant had filed an application for Advance Ruling before the Authority for Advance Ruling on the following questions:
i) Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804?
ii) What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act?
The Authority for Advance Ruling Andhra Pradesh in its orders in AAR No. 17/AP/GST/2021 dated 14.07.2021 held:
