GST orate on Mango Pulp/puree ––-- The petitioner sought direction in the nature a Writ of Mandamus directing the respondents 5 & 6 to declare the goods manufactured by the petitioner as classifiable under Chapter Heading 0804 50 40 and exempt from GST in terms of entry 51 of Notification No.2/2017-CT(Rate) dated 28.06.2017. The petitioner made an application before the Authority for Advance Ruling, whereby, an order came to be passed on 07.07.2021 and it was held that the ‘Mango pulp/puree’ falls under the entry no.453 of Schedule-III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, attracting GST @ 18%. The petitioner preferred an appeal before the Appellate Authority for Advance Ruling, which modified the AAR order. The petitioner submitted that pending writ petition, the Government of India, issued a Circular dated 03.08.2022 wherein it was clarified that Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate. The court observed that 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%. Therefore, the petitioner is liable to pay GST on Mango pulp @ 12%.

Held that:- The Hon’ble High Court directed that orders passed by the Appellate Authority for Advance Ruling imposing GST @ 18% is incorrect and it is made clear that the petitioner is liable to pay GST in respect of Mango pulp @ 12%.