Position before 13/20/2017:
Mango Pulp is classifiable under the head 0804 and was taxable at the rate 12% as per schedule II of notification 1/2017 CGST Entry no. 16 (This was amended by notif. 35/2017)
|
0804 |
|
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried |
|
0804 10 |
|
- Dates : |
|
|
0804 10 10
|
--- Fresh (excluding wet dates) |
|
|
0804 10 20
|
--- Soft (khayzur or wet dates) |
|
|
0804 10 30
|
--- Hard (chhohara or kharek) |
|
|
0804 10 90
|
--- Other |
|
0804 20 |
|
- Figs : |
|
|
0804 20 10
|
--- Fresh |
|
|
0804 20 90
|
--- Other |
|
|
0804 30 00
|
- Pineapples |
|
|
0804 40 00
|
- Avocados |
|
0804 50 |
|
- Guavas, mangoes and mangosteens |
|
|
0804 50 10
|
--- Guavas, fresh or dried |
|
|
0804 50 20
|
--- Mangoes, fresh |
|
|
0804 50 30
|
--- Mangoes, sliced dried |
|
|
0804 50 40
|
--- Mango pulp |
Notif. 35/2017 dated 13/10/2017:
The said notification has brought 2 changes in this regard.
(i) "Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried" under 0804 is
chargeable at the rate 12%
(ii) "Mangoes sliced, dried" under the head 0804 is chargeable at the rate 5%.
Position after 13/10/2017:
Mango Pulp is not enlisted under 12% or under 5%.
In such a case, Entry no. 453 of Schedule III of notification no. 1/2017 CGST says that
"Goods which are not specified in Schedule I, II, IV, V or VI" shall be chargeable at the rate of 18%.
Tax Advice:
Charging mango pulp @ 18% does not seem to be the intent of the law. When notif. 35/2017 was passed, the omission of mango pulp seems to be an omission by the law maker rather than intention.
Therefore it is advised to get advance ruling in this regard to avoid getting a show cause notice at a latter stag
CAclubindia
