2022 (9) TMI 1046

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....T.L. 4 (A. P.)<br>ANDHRA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 14-9-2022<br>WRIT PETITION No. 17267 of 2022 - -<br>GST<br>HONOURABLE SRI JUSTICE C. PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Petitioner and Advocate : V.R. Reddy Kovvuri Respondent and Advocate : GP For Commercial Tax ORDER:- (Per Hon'ble Sri Justice C.Praveen Kumar) Heard Sr....

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....deration the submissions made across the Bar, directed the respondents herein not to take any coercive steps for recovery of GST @ 18% as contemplated by them in respect of past transactions and insofar as future transactions are concerned, in view of the dispute as to whether 'mangoes' mentioned in the notification include 'mango pulp', directed that petitioner shall pay GST @ 18%. 4. The ques....

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.... Order passed by the Authority for Advance Ruling vide AAR.No.16/AP/GST/2021 dated 07.07.2021 and hold that the 'Mango Pulp/Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% by virtue of entry No.453 of Schedule III in Notification No.1/2017-Central Tax (Rate) dated 28.06.2017." 6. Referring to the order passed by the Appellate Authority, learned counsel for the pe....

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....dated the 28th June, 2017]. However, the GST rate on all forms of dried mangoes (other than sliced and dried mangoes), falling under heading 0804, including mango pulp, was always meant to be at the rate of 12%. 4.3. Accordingly, it is hereby clarified that mangoes, fresh falling under heading 0804 are exempt; Mangoes, sliced and dried, falling under 0804 are chargeable to a concessional ....