Page 153 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : UNIVERSAL IMPORT EXPORT 255
ter, frozen, whether or not containing added sugar or other sweet-
ening matter”. That means the item should be :
(1) Fruit or nut
(2) Uncooked or cooked by steaming or boiling in water
(3) Frozen and
(4) whether or not containing added sugar or other sweetening
matter?
However, the item under dispute is Fruit, and it is uncooked, it also
includes the process frozen as described by the applicant in para 3
of Annexure A, but it could not be called frozen in its acute state
of/stage of supply. Hence, the question will arise that the item i.e.
Mango Pulp may fall under the Heading of 0811 or otherwise and at
applicable rate of 5% remains questionable.
Chapter Heading 0812 is not applicable in the item as it does not
fulfill the condition of “unsuitable in that state for immediate con-
sumption”.
In the SCHEDULE V : LIST OF GOODS AT 12% RATE
(1) As per the description of goods in question, its classification
may also fall under Chapter Heading 0804 - “Dried” :-
Looking to the statement of facts and write up on Man-
go Pulp provided by the applicant. The Mango Pulp derived
by the applicant would not be termed as “DRIED” as the pro-
cess cited by the applicant do not mention any drying process
and, hence, it would not be termed as “DRIED”.
(2) The Chapter Heading 2202 90 20 is provided for description
“Fruit pulp or fruit juice based drinks”, however, the same
may be having the condition either of Fruit pulp based drinks
or Fruit Pulp only, as the Chapter 22 is of Beverages, spirit
and vinegar while the dictionary meaning of Beverages fol-
low the condition of being in liquid form and must be drink-
able other than water, herein Mango Pulp may follow the
condition of Beverages, hence, it may fall under the Chap-
ter/Heading/Sub-heading/ Tariff item : 2202 90 20.
As the mango pulp is not fruit juice based drinks or beverag-
es, hence, cannot be classified under Chapter Heading No.
2202 90 20.
(6) In view of the above, it is opined that though for sake of ascertain-
ing the applicable rate, the classification of goods is required to be
considered, but in the present case the classification of item is not
specified in GST Tariff, and, hence, such item would be squarely
covered under the Entry No. 453 of Schedule III of Notification No.
1/2017-Central GST (Rate), dated 28-6-2017. Hence, applicable GST
rate of Mango Pulp may be 18% as per above classification of the
questioned item.
Discussion & Findings :
4. We have considered the submissions made by the applicant in their
application for advance ruling as well as Synopsis of Oral submission made at
GST LAW TIMES  14th May 2020  153