https://www.taxtmi.com/caselaws?id=443375 A circular dated 03.08.2022 clarifying the GST rate on mango pulp was treated as an explanatory clarification, not a prospective change in law. The circular stated that dried mangoes, including mango pulp, were always intended to fall under the 12% GST entry, and the clarification was issued to remove ambiguity in the tariff classification. On that basis, mango pulp was treated as taxable at 12% for the relevant period, and the earlier Division Bench view on the classification was followed. en-us Wed, 06 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443375 A circular dated 03.08.2022 clarifying the GST rate on mango pulp was treated as an explanatory clarification, not a prospective change in law. The circular stated that dried mangoes, including mango pulp, were always intended to fall under the 12% GST entry, and the clarification was issued to remove ambiguity in the tariff classification. On that basis, mango pulp was treated as taxable at 12% for the relevant period, and the earlier Division Bench view on the classification was followed. Case-Laws GST Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443375