https://www.taxtmi.com/caselaws?id=377665 Fresh raw green pepper of genus Piper nigrum, when sold unprocessed and picked from the vine, is classified in common parlance as a vegetable under Chapter 7 of the Customs Tariff Act, because it does not yet acquire the essential oil, aroma or condiment character of a spice. It is therefore not classifiable as a spice under Chapter 9 in its fresh state. The ruling further distinguishes processed green pepper, which may fall under Chapter 9, including heading 0904 11 90, depending on the nature of processing. On that basis, sale or purchase of fresh raw green pepper is exempt from GST under Entry No. 43 of Notification No. 02/2017-Central Tax (Rate). en-us Sat, 02 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377665 Fresh raw green pepper of genus Piper nigrum, when sold unprocessed and picked from the vine, is classified in common parlance as a vegetable under Chapter 7 of the Customs Tariff Act, because it does not yet acquire the essential oil, aroma or condiment character of a spice. It is therefore not classifiable as a spice under Chapter 9 in its fresh state. The ruling further distinguishes processed green pepper, which may fall under Chapter 9, including heading 0904 11 90, depending on the nature of processing. On that basis, sale or purchase of fresh raw green pepper is exempt from GST under Entry No. 43 of Notification No. 02/2017-Central Tax (Rate). Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377665