Page 150 - GSTL_14th May 2020_Vol 36_Part 2

252 GST LAW TIMES [ Vol. 36
be a sub-classification of the immediately preceding description
of the article or group of articles which has “-“ or “- -“.
Applying the above stated principle of interpretation, Mango Pulp,
the goods for which interpretation is sought fall within the group of
article “mangoes - fresh” under the CTA. Accordingly, Mango Pulp
falls within Tariff Item/HS Code 0804 50 whether the same is fresh
or dried.
(3) With this background the applicant now proceeds to interpret exi-
gibility of Mango Pulp and GST Rate applicable, as under :
(4) The Entry No. 51 of the Notification No. 2/2017-Central Tax (Rate)
covers the goods viz. “Dates, figs, pineapples, avocados, mangos,
and mangosteens, fresh”, accordingly as stated above, the same shall
apply to “Mango Pulp”, a sub-classification of ”Mango - Fresh” as
specified under CTA falling under HS Code ”0804” and as ex-
plained hereinabove. Accordingly, Mango Pulp is covered by Entry
No. 51 of Schedule-I of Notification No. 2/2014-Central Tax (Rate).
(5) Whereas Entry No. 16 of the Schedule-II of Notification No. 1/2017-
Central Tax (Rate) covers the goods viz. “Dates, figs, pineapples,
avocados, mangos, and mangosteens, dried, accordingly the same
shall apply to the goods specified therein which are dried. Mango
Pulp, the product under present consideration, is not dried but fresh
and that too in liquid/semi-liquid form. Therefore, Mango Pulp is
not covered by Entry No. 16 of Schedule-II of Notification No.
1/2014-Central Tax (Rate). Accordingly, classification of Mango
Pulp and its coverage under this notification is ruled out.
(6) Similarly, Entry No. 453 of Schedule-III of Notification No. 1/2017-
Central Tax (Rate) is a residuary entry, cover goods which are not
specified in Schedule I, II, IV, V or VI of the notification. In other
words, this entry covers all “Taxable Goods” which are not speci-
fied in this notification. But, the goods under consideration viz.
Mango Pulp is specifically covered under Entry No. 51 of Notifica-
tion No. 2/2017-Central Tax (Rate), hence being Exempted, cover-
age under this residuary entry is also ruled out.
(7) In view of the above and as per understanding of the applicant, the
goods viz. Mango Pulp merits classification under Heading 0804
and falls within the ambit of Entry No. 51 of the Notification No.
2/2017-Central Tax (Rate), accordingly exempted from payment of
GST.
2.3 The Applicant has also furnished the synopsis of oral submission at
the time of personal hearing held on 14-6-2019.
3. The Central Goods & Services Tax Commissionerate, Bhavnagar, vide
their letter dated 3-5-2018, has also furnished the point-wise comments, which
are as follows :
(1) The activity/service in respect of which an Advance Ruling has
been sought for is not found to be an ‘ongoing’ activity/service un-
der the jurisdiction of the Central GST Division, Junagadh of CGST
Commissionerate Bhavnagar as neither the applicant unit viz. M/s.
Universal Import Export, Talala falls in this jurisdiction nor any
similar unit is found registered under CGST Division, Junagadh.
GST LAW TIMES  14th May 2020  150