Page 151 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : UNIVERSAL IMPORT EXPORT 253
M/s. Universal Import Export, 15, Tirupati Complex, Gundran
Road, Talala is registered under GST having GSTIN-
24AAEFU7782R1Z8, and is under the jurisdiction of Veraval, State
GST Authority. Further, the said unit was also not registered with
Central Excise, resulting into non-availability of records. Hence, it is
inferred that the activity/service is ‘proposed’ one.
(2) No such questions/issues raised in the Application are pending or
decided, in view of the (1) above.
(3) The applicant is seeking “At what rate GST payable on supply of
Mango Pulp falling under the Heading No. 0804 50 40 of Customs
Tariff Act, 1975 and rate of GST? Equivalent Heading under GST
law is 0804 and as such they have sought for classification of goods
and applicability of Notification in connection with the rate of GST
chargeable on supply of their goods viz. Mango Pulp. In GST re-
gime, no separate Tariff Schedule has been enacted and Customs
Tariff Act, 1975 has been adopted for the purpose of classification of
goods under GST. Whereas the rates of GST are charged on the ba-
sis Notification issued by the Government as per recommendations
of GST Council.
(4) Therefore, while observing the scope of applicability of rate in GST
regime, it is required to examine the category of Fruit or of Fruit
Pulp also, in absence of clear cut description of Mango Pulp. The
classification may fall under either of following Chapter Heads :
(1) Chapter 8 : Edible fruit and nuts; peel of citrus fruit or melons
(2) Chapter 20 : Preparations of Vegetables, fruit, nuts or other
parts of plant.
(3) Chapter 22 : Beverages, spirits and vinegar
(5) Anyone of the following may be applicable for the sake of classifica-
tion of Mango Pulp as there is no clear/specific description of Man-
go Pulp available in the GST Tariff :
SCHEDULE-I : LIST OF GOODS AT NIL RATE :

S. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff item
1 0804 Dates, figs, pineapples, avocados, guavas, man-
goes and mangosteens, fresh.

SCHEDULE IV : LIST OF GOODS AT 5% RATE :

S. Chapter/ Description of Goods
No. Heading/
Sub-
heading/
Tariff item
32. 0811 Fruit and nuts, uncooked or cooked by steaming
or boiling in water, frozen, whether or not contain-
ing added sugar or other sweetening matter
GST LAW TIMES  14th May 2020  151