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

Papaya Dice Classified Under GST Chapter 2006.00.00 After Expert Advice; Not Considered Tutty Fruity Product A manufacturer of papaya dice sought advice on the appropriate GST chapter heading for their product, which involves peeling, cutting, and dehydration with sugar syrup. An expert responded, classifying the product under Chapter/Heading 2006.00.00, noting the relevance of a decision by the Authority for Advance Rulings in Karnataka, despite the product not being tutty fruity.