Page 154 - GSTL_14th May 2020_Vol 36_Part 2

256 GST LAW TIMES [ Vol. 36
the time of personal hearing. Further, we have also considered the information
and views submitted by the Central Goods and Services Tax Commissionerate,
Bhavnagar.
5. The issue involved in this case is regarding rate of GST of Mango
Pulp falling under Chapter Heading No. 0804 50 40 of the Custom Tariff Act,
1975.
6. The Applicant submitted that the goods viz. Mango Pulp merits clas-
sification under Heading 0804 and falls within the ambit of Entry No. 51 of the
Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017, accordingly ex-
empted from payment of GST.
6.1 For the sake of brevity, the Entry No. 51 of the Notification No.
2/2017-Central Tax (Rate), dated 28-6-2017 is reproduced herein below :

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

6.2 From the above, it is clear that above entry confined to only ‘Man-
goes in fresh’ form. Whereas, Mango Pulp is obtained from mango fresh after
carrying out process of cutting, de-stoning, refining and packing. Thus, ‘Man-
goes in fresh’ and ‘Mango Pulp’ are not same one, as both are separately classi-
fied under different Chapter sub-headings of the Customs Tariff Act, 1975, read
as under :

Tariff Description of goods Unit Rate of duty
Item
Stan- Preferen-
dard tial Area
(1) (2) (3) (4) (5)
0804 Dates, figs, pineapples, avocados,
mangos, and mangosteens, fresh or
dried.
0804 50 - Guavas, mangoes and mango-
steens :
0804 50 40 -- Mango pulp 30% 20%

7. We find that ‘Mango Pulp’ is specifically classified under Chapter
sub-heading No. 0804 50 40 of Customs Tariff Act, 1975. However, the classifica-
tion of item, ‘Mango Pulp’ is not specified in GST Tariff. The Entry No. 453 of
Schedule-III of Notification No. 1/2017-Central Tax (Rate) is a residuary entry,
covers goods which are not specified in Schedule I, II, IV, V or VI of the notifica-
tion. In other words, this entry covers all “Taxable Goods” which are not speci-
fied in this notification. Hence, ‘Mango Pulp’ would be squarely covered under
the Entry No. 453 of Schedule III of the Notification No. 1/2017-Central GST
(Rate), dated 28-6-2017, which attracts rate of GST @ 18%, which reads as under :

GST LAW TIMES  14th May 2020  154