Classification of goods— The present appeal has been filed against the Advance Ruling issued by Authority for Advance Ruling, Andhra Pradesh.

It is observed that the main issue of contention is the classification of the product 'Mango Pulp/Puree' and it's taxability thereon.

The appellant claims that 'mango pulp/puree' is fresh fruit and not exigible to tax. the appellant claims that the lower Authority failed to discuss the applicability of code 0804 for 'Mango Pulp'

The lower authority has held that Mango Pulp/Puree shall neither be treated as a fresh fruit nor be classified under headings 20079910 or 0804. Mango pulp/puree', under the entry no. 453 of Schedule III of Notification No. 1/2017 Central Tax (Rate) dt: 28.06.2017 attracts the tax rate of 18%.

Held that— As there is no specific entry under GST tariff notifications meant for this product 'mango pulp/puree', the entry no. 453 of Schedule III of Notification No.1/2017-Central Tax (Rate) dt: 28.06.2017 is applicable, which is a residuary entry covering goods which are not specified in Schedule I, II, IV, V, VI of the Notification, attracting the tax rate of 18%.