https://www.taxtmi.com/caselaws?id=394727 Mango pulp classified under tariff item 0804 50 40 does not fall within the nil-rate entry for fresh mangoes under Notification No. 02/2017-Central Tax (Rate), because that exemption applies only to fresh fruit and not to a processed product obtained by cutting, de-stoning, refining, and packing. As mango pulp is not specifically covered by any exemption or concessional GST entry, it is taxed under the residuary goods entry in Notification No. 01/2017-Central Tax (Rate). The applicable GST rate is therefore 18%. en-us Wed, 25 Sep 2019 00:00:00 +0530 Tue, 18 Mar 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394727 Mango pulp classified under tariff item 0804 50 40 does not fall within the nil-rate entry for fresh mangoes under Notification No. 02/2017-Central Tax (Rate), because that exemption applies only to fresh fruit and not to a processed product obtained by cutting, de-stoning, refining, and packing. As mango pulp is not specifically covered by any exemption or concessional GST entry, it is taxed under the residuary goods entry in Notification No. 01/2017-Central Tax (Rate). The applicable GST rate is therefore 18%. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394727