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    <title>Tax leviable at 12 percent on Mango Pulp from the beginning of GST</title>
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    <description>Tax on mango pulp is leviable at 12 percent from the inception of GST pursuant to the insertion of &quot;Mangoes (other than mangoes, sliced, dried)&quot; into Entry No. 16 of Schedule II of the Goods Rate Notification. The Notification and Circular were treated as clarificatory of classification, placing mango pulp within the 12 percent entry rather than under the lower concessional description or the residuary higher-rate entry, and the revenue&#039;s reliance on the residuary entry for recovery was rejected.</description>
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    <pubDate>Thu, 16 May 2024 09:02:05 +0530</pubDate>
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      <description>Tax on mango pulp is leviable at 12 percent from the inception of GST pursuant to the insertion of &quot;Mangoes (other than mangoes, sliced, dried)&quot; into Entry No. 16 of Schedule II of the Goods Rate Notification. The Notification and Circular were treated as clarificatory of classification, placing mango pulp within the 12 percent entry rather than under the lower concessional description or the residuary higher-rate entry, and the revenue&#039;s reliance on the residuary entry for recovery was rejected.</description>
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