GST Rate of 18% Applicable on Mango Pulp

Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) in the matter of Sri Manjunatha Fruit Canning has ruled out that GST is applicable on on Mango Pulp.

The Question was that (i) Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? (ii) What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act?

The Appellate Authority Ruled Out that “We hereby modify the Order passed by the Authority for Advance Ruling vide AAR No. 17/AP/GST/2021 Dated 14.07.2021 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.”

The appellant, M/s. Sri Manjunatha Fruit Canning Industries is a partnership firm registered under the partnership Act, 1932, and engaged in the business of supplying of mango pulp/puree to the dealers situated in India, including merchant export.

The Ruling was made by Sri Suresh Kishnani (Member) (Central Tax) and Sri s. Ravi Shankar Narayan (Member) (State Tax).

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