Page 147 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : UNIVERSAL IMPORT EXPORT 249
Uses of Mango Pulp :
(4) Mango Pulp/Concentrate is perfectly suited for conversion to
juices, nectars, drinks, jams, fruit cheese and various other
kinds of beverages besides its direct consumption in lieu of
fresh fruit. It can also be used in puddings, bakery fillings,
fruit meals for children and flavours for food industry, and
also to make the most delicious ice creams, yoghurt and con-
fectionery. Main varieties of Mango Pulp are Alphonso Man-
go Pulp, Totapuri Mango Pulp, Kesar Mango Pulp.
Classification details of Mango Pulp under the Customs Tariff Act, 1975 :
(5) The GST law mandates classification and interpretation of
any article or goods as per Customs Tariff Act, 1975 (herein-
after referred to as the ‘CTA’), therefore, it may be germane
to refer to the provisions of the CTA, which read as under :
The goods - Mango Pulp is specifically classified under
CTA sub-heading number 0804 50 40, as reproduced under :
Chapter - 8
Edible fruit and nuts; peel of citrus fruit or melons

Tariff Description of goods Unit Rate of duty
Item Stan- Preferen-
dard tial Area
0804 Dates, figs, pineapples,
avocados, guavas, mangos,
and mangosteens, fresh or
dried.
0804 50 Guavas, mangoes and
mangosteens ::
0804 50 40 Mango pulp Kg. 30% 20%

Classification & applicable GST Rate, Central Excise Duty rate & VAT rate :
(6) Various notification prescribing GST rates which may or may
not cover Mango Pulp, as described above, are extracted
hereunder :
A : GST Law :
(I) Notification No. 2/2017-Central Tax (Rate), dated
28-6-2017 - Sr. No. 51 :
CGST - EXEMPTED

Sr. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff
item
51 0804 Dates, figs, pineapples, avocados,
mangos, and mangosteens, fresh.

GST LAW TIMES  14th May 2020  147