Order date: 14 September 2022

Key Pointers- 

• The petitioner, M/s Food and Inns Ltd, was directed to pay GST @ 18% in respect of mango pulp by the Appellate Authority . 
• It was contended that the ‘Mango pulp/puree’ falls under the entry no.453 of Schedule-III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, attracting GST @ 18%. 
• Being aggrieved the petitioner filed an appeal 
• The Hon’ble High Court observed that  Mango pulp is classifiable under CTH 08045040 and chargeable to GST 18% as per entry No.453 of Schedule-III in Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 
• The Court also find that on the basis of recommendation of GST Council in its 22nd meeting, the GST rate on ‘Mangoes sliced, dried’ falling under heading 0804 was reduced from 12% to 5% while GST rate on all forms of dried mangoes (other than sliced and dried mangoes) falling under heading 0804, including mango pulp, was always meant to be at the rate of 12%. Therefore, the petitioner is liable to pay GST on Mango pulp @ 12%. 
• Hence the orders passed by the Appellate Authority is incorrect and the petitioner is liable to pay GST in respect of Mango pulp @ 12%. 
• The Writ Petition is disposed of.