TaxTMI 
TaxTMI 
2019 (10) TMI 1205
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....aji road, Kothapetta Village, Krishnagiri, - 635 001, (hereinafter called the Applicant) is a registered taxable person under GST with GSTIN: 33ABAPM7617A1Z7. The applicant is engaged in procuring Tamarind fruit from the farmers across Tamil Nadu, which is an agro product and supplying the same to the processing units. After completion of procurement the fruits are packed in gunny bags and supplied through transporting agencies to the processing units. The Applicant has sought Advance Ruling on the following questions:- 1) Why not we classify the Tamarind Fruit obtained from the farmers under HSN 0810, as "fresh fruit", since the product does not undergo any process of manufacture or undergo any value addition. 2) Why not the department consider the Tamarind fruit obtained from the farmers classify under HSN 0810 as Fresh Fruit. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 201 7 and SGST Rules 2017. 2.1 The applicant stated that they are engaged in procuring Tamarind fruit from the farmers ac....
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....d generate wads of Tamarind. Only after these processes wads of Dried Tamarind are packed and sold in the market for ready consumption. 2.5 It is their contention that HSN 0813 described Dried Tamarind as one which is industrially Dried for sale in the market ready for consumption whereas, the HSN 0810 is meant for fruits, harvested by the farmers. The term "Agricultural Produce" has been defined by the Notification No. 9/2017- IGST (R) to mean "any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market." In as much as, the Tamarind fruits obtained from farmers on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, it cannot be classified as processed product (Dried Tamarind). 3. The applicant ....
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....sified under two different headings under the GST Tariff as detailed under.- • 0810 - Tamarind, Fruit, Fresh • 0813 - Tamarind Dried • Rule 3(a) specifies that where two or more Headings seem to apply, the one which provides the most specific description of the product in question should be used. This means that a Heading which names the natural product should be used in preference to one which only names a category to which the product could belong. Similarly a heading that describes the whole product should be used in preference to one which describes part of it and the actual Tamarind Fruits may not be applied for under HSN 0810 of the GST tariff. • Similarly Interpretation Rule 3(C) deals with cases in which goods seems to fit in more than one heading and the essential character cannot be determined. In this case product should be classified under the heading which occurs in the last numerical order. • Essential characters of the Tamarind fruits and Tamarind Dried cannot be separately determined accordingly last numerical order as per this clause HSN 0813 shall be applied. • The Tamarind fruit obtaine....
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....toms Tariff is given under for ease of reference: CTH:0810 0810 Other fruit, fresh 0810 10 00 - Strawberries 0810 20 00 - Raspberries, blackberries, mulberries and. loganberries 0810 30 00 - Black, white or red currants and gooseberries 0810 40 00 - Cranberries, bilberries and other fruits of the genus Vaccinium 0810 50 00 - Kiwi fruit 0810 60 00 - Durians 0810 70 00 - Persimmons 0810 90 - Other : 0810 90 10 --- Pomegranates 0810 90 20 --- Tamarind, fresh 0810 90 30 --- Sapota (chico) 0810 90 40 --- Custard-apple (Ata) 0810 90 50 --- Bore 0810 90 60 --- Lichi 0810 90 90 --- Other CTH : 0813 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nets or dried FRUITS OF THIS CHAPTER 0813 10 00 - Apricots 08 13 20 00 - Prunes 08 13 30 00 - Apples 08 13 40 - Other fruit: 0813 40 10 --- Tamarind, dried 08 13 40 20 --- Singoda whole (water nut} 08 13 40 90 --- Other 08 13 50 - Mixtures of nuts or dried fruits of this Chapter: 08 13 50 10 --- Mixtures of nuts 08 13 50 20 --- Mixtures of dried fruits Fro....
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....sses (e.g., tunnel-drying). The fruits most commonly processed in this way are apricots, prunes, apples, peaches and pears. Dried apples and pears are used for the manufacture of cider or perry as well as for culinary' purposes. With the exception of prunes, the fruits are usually halved or sliced, and stoned, cored or seeded. They may also be presented (particularly in the case of apricots and prunes) in the form of slices or blocks of pulp, dried or evaporated. The heading covers tamarind pods. It also includes tamarind pulp, without sugar or other substances added and not otherwise processed, with or without seeds, strings or pieces of the endocarp. From the Explanatory notes, it is evident that fresh fruits classified in headings 0807 to 0810, when prepared either by direct drying in the sun or by industrial processes, the same is classified as 'dried fruits' under 0813. Further, 'tamarind pods', unprocessed tamarind pulp with or without seeds, strings or pieces of the endocarp are covered under 0813. From the above, it can be inferred that 'tamarind pods" when dried are classified under 0813, 6.3 In the case at hand, we find that....