Mango Pulp Taxable at 12% GST Not 5% | Gujarat HC

Case Details: Harshad Mango Products (P.) Ltd. vs. Union of India - [2025] 174 taxmann.com 1251 (Gujarat)

Judiciary and Counsel Details

• Bhargav D. Karia & D.N. Ray, JJ.
• Uchit N Sheth, for the Petitioner.
• Ms Hetvi H Sancheti, for the Respondent.

Facts of the Case

The petitioner in the instant case was a registered assessee engaged in the manufacture and supply of mango pulp in the State of Gujarat. Upon the implementation of the GST regime on 01-07-2017, fresh mangoes were exempted from tax under Notification No. 2/2017-Central Tax (Rate), dated 28-06-2017, while dried mangoes were placed in Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017, attracting GST at 12%. Later, the entry for dried mangoes was deleted from Schedule II, and Entry No. 30A was inserted in Schedule I of the same Notification, prescribing 5% GST for ‘Mangoes, sliced and dried’.

The petitioner, relying on this amendment, discharged tax at 5% treating mango pulp as a derivative of sliced, dried mangoes. Subsequently, the jurisdictional officer under CGST issued a show cause notice disputing the classification and rate applied by the petitioner.

The petitioner contended that mango pulp rightly fell under Entry 30A and was taxable at 5%. Thereafter, Entry No. 16 was introduced in Schedule II of Notification No. 1/2017-Central Tax (Rate), classifying “’Mangoes other than sliced, dried’ at 12% GST. Further, Circular No. 179/11/2022-GST, dated 03-08-2022 clarified that mango pulp is taxable at 12%. Aggrieved by this clarification, the petitioner invoked writ jurisdiction under Article 226 of the Constitution and challenged paragraph 4 of Circular No. 179/11/2022-GST before the High Court of Gujarat.

High Court Held

The Hon’ble High Court of Gujarat held that mango pulp is classifiable under the category Mangoes (other than sliced, dried) and is taxable at 12% GST as per Entry No. 16 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017, applicable from 01-07-2017. The Court observed that the product ‘mango pulp’ is neither a sliced nor a dried mango and hence does not fall within Entry 30A of Schedule I. It further noted that the petitioner’s reliance on a concessional 5% rate was misplaced, as the classification under Schedule II was more appropriate for the said product. Relying upon its own earlier decision in Vimal Agro Products (P.) Ltd. v. Union of India [2024] 162 taxmann.com 54 (Gujarat), the Court concluded that the applicable rate on mango pulp is 12%, and not 5% as claimed by the assessee or 18% as alternatively asserted by the Department of Revenue.

List of Cases Reviewed

• Vimal Agro Products (P.) Ltd. v. Union of India [2024] 162 taxmann.com 54 (Gujarat), followed.