Mango pulp is classifiable under Heading No. 0804 5040 and taxable at 18%: AAAR

Case Details: Appellate Authority for Advance Ruling, Andhra Pradesh Sri Manjunatha Fruit Canning Industries., In re - [2022] 137 taxmann.com 261 (AAAR - Andhra Pradesh)

Judiciary and Counsel Details

• • Suresh Kishnani and S. Ravi Shankar Narayan, Member
  • KVJLN Sastry, Adv. for the Applicant.

Facts of the Case

The appellant was engaged in the business of supplying of mango pulp/puree to the dealers situated in India, including merchant export. It filed application for advance ruling to determine taxability of Mango Pulp. The Authority for Advance Ruling held that Mango Pulp/Puree would be classified under entry no. 453 of Schedule-Ill of Notification No. l/2017-Central Tax (Rate) dated 28-6-2017 and shall attract GST at rate of 18%. It filed appeal against the order.

AAR Held

The Appellate Authority for Advance Ruling observed that there is a specific entry for ‘Mango pulp’ under chapter 8, and it is also mentioned categorically in Notes to chapter 20 that, ‘the fruits or nuts prepared or preserved by the processes specified already in Chapter 8 shall not be covered under chapter 20’. In the instant case, principle of ‘specific entry preferred over general entry’ would be applicable and when there is a specific entry for Mango pulp in Chapter 8, it would be unnecessary to probe further in subsequent Chapters. Therefore, it was held that ‘Mango Pulp/Puree’ would be classifiable under Tariff Item 0804 50 40 and chargeable to GST at rate of 18%.

Case Review

• • Sri Manjunatha Fruit Canning Industries, In re [Advance Ruling No. AAR No. 17/AP/GST/2021, dated 14-7-2021] (para 4.6) modified.
  • Moorco India Ltd. v. CC 1994 taxmann.com 265 (SC) (para 4.3) followed.

List of Cases Referred to

• • Moorco India Ltd. v. CC 1994 taxmann.com 265 (SC) (para 4.3).