GST rate on mango products clarified, specifying tax treatment for dried and processed forms after recent schedule amendments. Entry 106 classifies specified dried fruits and processed fruit products, including mangoes in certain forms, as taxable at GST @ 12%, and references a circular clarifying the applicable rate for different forms of mango such as mango pulp; the entry has been amended by subsequent notifications and a corrigendum that altered the enumeration and phrasing of the listed items.
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Provisions expressly mentioned in the judgment/order text.
GST rate on mango products clarified, specifying tax treatment for dried and processed forms after recent schedule amendments.
Entry 106 classifies specified dried fruits and processed fruit products, including mangoes in certain forms, as taxable at GST @ 12%, and references a circular clarifying the applicable rate for different forms of mango such as mango pulp; the entry has been amended by subsequent notifications and a corrigendum that altered the enumeration and phrasing of the listed items.
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