Rate of Tax — The issue involved in this case is regarding rate of GST of Mango Pulp falling under Chapter heading no. 08045040 of the Custom Tariff Act, 1975. Held that— ‘Mango Pulp’ will fall under the entry No.453 of Schedule III of the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 under CGST Act and corresponding notification of GGST Act and attracts rate of GST @18% (CGST:9% & GGST: 9%). — Universal Import Export, In Re… [2019] 16 TAXLOK.COM 227 (AAR-Gujarat)