2023 (9) TMI 997

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....d 2017-18 to 2020-21 read with the Endorsement dated 27.03.2023, issued by the second respondent in confirming the levy of tax on Fruit Pulp manufactured by the petitioner to 18% as against 12% as clarified by the 4th and 5th respondents herein as illegal and for a consequential direction. 2. Heard learned counsel for petitioner Sri Suri Babu and Sri P.Shreyas Reddy, learned Government Pleader Commercial Tax representing respondents 1 to 3, Sri Suresh Kumar Routhu, learned Senior Standing Counsel for CBIC representing respondent 4 and Sri N.Harinath, learned Deputy Solicitor General for respondent 5. 3. After making preliminary arguments, learned counsel for petitioner referring to the order dated 14.09.2022 in W.P.No.17267 of 2022 pa....

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....o 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 chargeable to a concessional rate of 5%; while all other forms of dried mango, including Mango pulp, attract GST at the rate of 12%. To bring absolute clarity, the relevant entry at S.No.16 of Schedule-II of notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, has been amended vide notification No.6/2022-Central Tax (Rate), dated the 13th July, 2022. 4.4 Fresh mangoes, falling under heading 0804, continue to remain exempt from GST (S.No.51 of notification No.2/2017-Central Tax (Rate), dated 28th June, 2017]." 7. From a reading of the above, it is very clear now ....

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.....2022 has only prospective application, but not retrospectively. 6. We are unable to accept the above contention of the learned Government Pleader. The Circular which was reproduced above, contains a mentioning at Para 4.2 as follows which is being extracted for convenience sake: "4.2 On the basis of the recommendation of the GST Council in its 22 Meeting, the GST rate on Mangoes sliced, dried, falling under heading 0804, was reduced from 12% to 5% [S.No.30A of Schedule I of notification No.1/2017-Central Tax (Rate) 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%." ....