TaxTMI 
TaxTMI 
2025 (6) TMI 990
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....h the petitions are taken up for hearing. For the sake of convenience, Special Civil Application No. 21124 of 2023 is treated as the lead matter and the facts thereof are recorded hereinbelow for the purpose of this common judgment and order. 4. The brief facts of the case are as follows: 4.1 The Petitioner No. 1 is a private limited company engaged, inter alia, in the business of procuring mangoes, processing the same into pulp, and effecting sales thereof both in the domestic market and by way of export. 4.2 On 28.06.2017, in exercise of powers conferred under Sections 9 and 11 of the Central Goods and Services Tax Act, 2017 (hereinafter, "the CGST Act"), the Government issued Notification No. 1/2017-Central Tax (Rate), prescribing the applicable rates of tax on goods. Simultaneously, Notification No. 2/2017-Central Tax (Rate) was also issued, enumerating goods that were exempt from tax. 4.3 It is relevant to note that the classification and corresponding tax rates under the said notifications are based on the Harmonized System of Nomenclature (hereinafter referred to as "HSN"), as notified by the World Customs Organization. Each taxable or exempted good is identified....
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....ndation, Entry No. 16 was inserted into Schedule II of Notification No. 1/2017-Central Tax (Rate), describing the category as "mangoes other than mangoes sliced, dried", attracting tax at the rate of 6% CGST and 6% SGST. 4.12 Subsequently, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 179/11/2022-GST dated 03.08.2022. Paragraph 4 of the said Circular pertaining to classification of mangoes reads as under: "4. Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate: 4.1 Representations have been received seeking clarification regarding the applicable GST rate on different forms of Mangoes including Mango Pulp. 4.2 On the basis of the recommendation of the GST Council in its 22nd 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 ....
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....e period prior to 18.07.2022; D. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned show cause notice issued under Section 74 of the GST Acts (annexed at Annexure H); E. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the Respondents from passing any adjudication order or making coercive recovery in respect of classification of mango pulp under the CGST Act for the period from 01.07.2017 to 17.07.2022 pursuant to impugned notice (annexed at Annexure H); F. Ex parte ad interim relief in terms of prayer E may kindly be granted; G. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 6. Mr. Uchit N. Sheth, learned Counsel for the Petitioners has submitted that there are only two category of mangoes in HSN0804 (1) fresh, and, (2) dry. At the time of implementation of the GST regime, while fresh mangoes were listed in the exemption No....
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.... grant power to amend the rate Notification. However, in the facts of the case, as analyzed above, the GST Council has only clarified that mangoes (other than mangoes sliced, dried) would attract GST rate at 12% and not 5% and hence, it cannot be said that there is amendment of rate of GST from 5% to 12% by the impugned Notification as well as the circular. The contention of the petitioner that as per HSN 0804, "mango pulp" would be covered by mangoes as per General Chapter Note, which includes fruits and dates, and therefore, only mangoes other than fresh mangoes is required to considered and as "mango pulp" is not a fresh mango and would be covered by entry no.30A "mango sliced, dried" is not tenable in view of clarification made by the GST Council in its 47th meeting, wherein it is clearly mentioned that only "mangoes sliced, dried" would attract GST at 5% and remaining mango would be attracted GST at 12%. Therefore, the Notification No.6/2022 is only inserting the word "mango" other than mango sliced, dried so as to clarify that all mangoes would fall in the same category other than "mango sliced, dried". [44] With regard to the contention of the petitioner that the CB....