CHAPTER HEADING FOR PAPAYA DICE

[S.C. WADHWA]

Dear Expert,

WE ARE MANUFACTURER OF PAPAYA DICE. PEELED, CUT TO DESIRED SHAPE

AND PROCESSED BY HOT OVEN DEHYDRATION AFTER SYRUPING.(SUGAR SYRUP)

PLEASE GIVE YOUR EXPERT OPINION IN WHICH GST CHAPTER HEADING THIS ITEM

WILL COVERED.

REGARDS,

WADHWA

[KASTURI SETHI]

Keeping in view processes involved i.e. peeling, cutting, dehydration by way of boiling (oven) and adding sugar your product is classified under Chapter/Heading/sub-heading no.2006.00.00. Though it is not tutty fruity, yet the following decision of AAR Karntaka is very relevant.

2019 (20) G.S.T.L. 170 (A.A.R. - GST) = 2018 (12) TMI 476 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA IN RE : WONDERFRUTZ PRODUCTS LLP

AI Summary

GST classification for processed papaya dice as preserved fruit after syruping and dehydration aligns with advance ruling precedent. Product comprising peeled, cut papaya dice subjected to sugar syruping and hot oven dehydration is treated as a preserved/prepared fruit product and classified under Chapter/Heading/sub heading 2006.00.00 for GST, with an Authority for Advance Rulings, Karnataka decision on a similar processed fruit noted as relevant precedent.