https://www.taxtmi.com/caselaws?id=418466 Mango pulp/puree is treated as Tariff Item 0804 50 40 because a specific tariff entry for mango pulp prevails over broader references to fresh fruit, Heading 2007, or Heading 2202. Chapter 20 was found inapplicable since fruit prepared or preserved by the processes covered in Chapter 8 is excluded from that chapter. As no specific GST rate entry covered mango pulp/puree in the relevant schedule, the residuary entry in Schedule III applied, making the product liable to GST at 18%. en-us Thu, 20 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418466 Mango pulp/puree is treated as Tariff Item 0804 50 40 because a specific tariff entry for mango pulp prevails over broader references to fresh fruit, Heading 2007, or Heading 2202. Chapter 20 was found inapplicable since fruit prepared or preserved by the processes covered in Chapter 8 is excluded from that chapter. As no specific GST rate entry covered mango pulp/puree in the relevant schedule, the residuary entry in Schedule III applied, making the product liable to GST at 18%. Case-Laws GST Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418466