AI Drafter 
TaxTMI 
TaxTMI 
2020 (4) TMI 634
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....t, 2006 (in short, the 'Act'). Registered Office of the Firm is at 15, Tirupati Complex, Gundran Road, Talala (Gir), District: Gir Somnath 362 150 The Applicant was registered under the provisions of the Gujarat Value Added Tax Act, 2003 (in short 'Act') & Central Sales Tax Act, 1956 and hence assessed to Value Added Tax and Central Sales Tax in the State of Gujarat under Registration No. 24121100643 and 24621100643 respectively, then on introduction of the Goods & Service Tax regime, migrated to GST regime under Registration No. 24AAEFU7782R1Z8. Business activity and object for Advance Ruling: 2. Apart from dealing in Cereals & Pulses, the applicant now intends to undertake local trading and export of MANGO PULP, therefore, as an abundant caution to avoid probable tax rate dispute, proposes to seek Advance Ruling on the exgibility of the said Mango Pulp and at GST rate applicable. What is Mango Pulp: 3. Mango pulp is prepared from selected varieties of Fresh Mango Fruit. Fully matured Mangoes are harvested, quickly transported to the fruit processing plant, inspected and washed. Selected high quality fruits go to the controlled ripening chambers; Fully Ripened Mango fr....
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..../2017- Central Tax (Rate) dated 28-06-2017 - Sr. No. 16 Schedule-II CGST Rate 6% Sr. No. Chapter /Heading /Subheading / Tariff item Description of Goods 16 0804 Dates, figs, pineapples, avocados, mangos, and mangosteens, dried. Schedule - III Sr. No. 453 CGST Rate 9% Sr. No. Chapter /Heading / Subheading / Tariff item Description of Goods 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V, or VI. B: Central Excise Tariff Act: Chapter No. 8 of the Central Excise Tariff Act, 1985 specifically covers Mango Pulp as under: Tariff Item Description of Goods Unit Rate of duty 0804 50 40 Mango pulp Kg Nil C: Gujarat Value Added Tax Act: Sr.No. Description of Goods Rate of Tax 48 (i) ....... (ii) Processed fruits, processed vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice. 4 paise in the rupee plus Additional Tax one paise in the rupee. 7. As GST law don't provide clear classification, as the same heading are repeated twice under two different notifications, the app....
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....ns, as per Rules for interpretation of Customs Tariff is as under: "Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has where the description of an article or group of articles is preceded by " or the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "- -". Applying the above stated principle of interpretation, Mango Pulp, the goods for which interpretation is sought fall within the group of article "mangoes - fresh" under the CTA. Accordingly, Mango Pulp falls within Tariff Item / HS Code 0804 50 whether the same is fresh or dried. 3. With this background the applicant now proceeds to interpret ....
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.... Junagadh of CGST Commissionerate Bhavnagar as neither the applicant unit viz. M/s. Universal Import Export, Talala falls in this jurisdiction nor any similar unit is found registered under CGST Division, Junagadh. M/s. Universal Import Export, 15, Tirupati Complex, Gundran Road, Talala is registered under GST having GSTIN-24AAEFU7782R1Z8, and is under the jurisdiction of Veraval, State GST Authority. Further, the said unit was also not registered with Central Excise, resulting into non availability of records. Hence, it is inferred that the activity / service is 'proposed' one. 2. No such question/issues raised in the Application are pending or decided, in view of the (1) above. 3. The applicant is seeking "At what rate GST payable on supply of Mango Pulp falling under the Heading No. 08045040 of Custom Tariff Act, 1975 and rate of GST? Equivalent Heading under GST law is 0804 and as such they have sought for classification of goods and applicability of Notification in connection with the rate of GST chargeable on supply of their goods viz. Mango Pulp. In GST regime, no separate Tariff Schedule has been enacted and Customs Tariff Act, 1975 has been adopted for the purpose of....
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....18% RATE As per entry No. 453 of Schedule III of Notification No. 01/2017 Central GST (Rate): 453 Any Chapter Chapter Goods which are not specified in Schedule I,II,IV,V or VI In the SCHEDULE I: LIST OF GOODS AT NIL RATE, the description of Mangoes (fresh) is available but it confined to only Mangoes in fresh form and no clear description of Mango Pulp is provided as the said item seems to be in their specific nature after going through the process of cutting, de-stoning, refining and packing. However, in GST regime the Chapter heading is confined to four digits only i.e.0804, and as such the concerned item may fall under nil rate of duty. Looking to the statement of facts and write up on Mango Pulp provided by the applicant, The Mango Pulp derived by the applicant would not be termed as "FRESH" as it would be available in market for long time and after being processed and packed. In SCHEDULE IV: LIST OF GOODS AT 5% RATE, the Chapter heading 0811 & 0812 are in relation to the Fruits and nuts... Chapter heading 0811-the description provided under GST tariff is "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether o....
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....per above classification of the questioned item. Discussion & Findings: 4. We have considered the submissions made by the applicant in their application for advance ruling as well as Synopsis of Oral submission made at the time of personal hearing. Further, we have also considered the information and views submitted by the Central Goods and Service Tax Commissionerate, Bhavnagar. 5. The issue involved in this case is regarding rate of GST of Mango Pulp falling under Chapter heading no. 08045040 of the Custom Tariff Act, 1975. 6. The Applicant submitted that the goods viz. Mango Pulp merits classification under heading 0804 and falls within the ambit of entry No. 51 of the Notification No. 02/2017Central Tax (Rate), dated 28.06.2017, accordingly exempted from payment of GST. 6.1 For the sake of brevity, the entry No. 51 of the Notification No. 02/2017-Central Tax (Rate), dated 28.06.2017 is reproduced herein below: S. No. Chapter/Heading/ Subheading/ Tariff item Description of Good 51 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 6.2 From the above, it is clear that above entry confined to only 'Mangoes in fresh' ....