Key pointers:

• The Applicant, Dr. Sandeep Kumar Gupta desired to know the rate of GST on Mango pulp, whether the Petitioner is liable to pay G.S.T. @ 18% as per the advance ruling or 12% in terms of the Notification issued?
• The High Court observed that though, the Petitioner has been paying G.S.T. @ 18% in the VAT regime, started paying G.S.T. @ 12% after switching over from VAT regime to G.S.T. regime. There was no basis for them to switch over to payment of 12%.
• Further, it is no doubt true that the recommendations of 47th G.S.T. Council Meeting indicate that G.S.T. on all forms of mango under CTH 0804, including mango pulp (other than mangoes sliced, dried) attract G.S.T. @ 12% and entry to that affect is sought to be made. But the Notification issued by the Government on 13.07.2022 does not anywhere refer to “Mango Pulp” in Schedule-II. It only says “mangoes (other than mangoes sliced, dried)”. 
• The Court directed Respondents to not take any coercive steps for recovery of G.S.T. @ 18% as contemplated by them in respect of past transactions. 
• “Mangoes” mentioned in the Notification include “Mango Pulp”, and the Petitioner shall pay 18% of G.S.T. for all its future transactions. 
• Matter listed for final hearing after four [04] weeks.