Page 148 - GSTL_14th May 2020_Vol 36_Part 2

250 GST LAW TIMES [ Vol. 36
(II) Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017 - Sr. No. 16
Schedule-II CGST Rate 6%

Sr. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff item
16 0804 Dates, figs, pineapples, avocados,
mangos, and mangosteens, dried.

Schedule-III
Sr. No. 453 CGST Rate 9%

Sr. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff item
453 Any Chapter Goods which are not specified in
Schedule I, II, IV, V, or VI.

B : Central Excise Tariff Act :
Chapter No. 8 of the Central Excise Tariff Act, 1985
specifically covers Mango Pulp as under :

Tariff Description Unit Rate of duty
Item of Goods
0804 50 40 Mango pulp Kg Nil

C : Gujarat Value Added Tax Act :

Sr. Description of Goods Rate of Tax
No.
48 (i) ……. 4 paise in the
(ii) Processed fruits, processed rupee plus
vegetables including fruit Additional
jams, jelly, pickle, fruit Tax one paise
squash, paste, fruit drink and in the rupee.
fruit juice.

(7) As GST law don’t provide clear classification, as the same
heading are repeated twice under two different notifications,
the applicant deemed it fit to apply for Advance Ruling so
that probable GST Rate dispute can be avoided.
(8) Under the circumstances, the applicant hereby applies for
Advance Ruling and frame Question of law as under :
“At what rate GST shall be levied for supply of
MANGO PULP and applicable serial number of the notifica-
tions published, which is falling under Heading No. 0804 50
40 of the Customs Tariff Act, 1975?”

GST LAW TIMES  14th May 2020  148