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The purchase or sale of ‘green pepper’ picked from the vine Is exempted under GST

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The applicant seeks ruling for the following —

1) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975.

2) If the answer to the above question is no, then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975.

3) If the answer to both of the above questions are no, then under which heading will fresh raw green pepper of genus Piper Nigrum be classified under the Customs Tariff Act, 1975.

4) What is the rate of GST applicable on sale or purchase of raw green pepper of genus Piper Nigrum.

Held that—

1) Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the Customs Tariff Act, 1975.

2) The ‘green pepper’ picked from the vine if subject to any process for retaining their natural green colour and flavour, it would be classifiable under 0904 90 of Chapter 9 of the Customs Tariff Act. 1975.

3) The ‘green pepper’ picked From the vine qualifies the classification under Chapter 7 of the Customs Tariff Act. 1975. However, if it Is subject to any process for retaining their natural green colour and flavour. it would be classifiable under 0904 11 90 of Chapter 9 of the Customs Tariff Act. 1975.

4) The purchase or sale of ‘green pepper’ picked from the vine Is exempted under GST as per Entry at Sl No. 43 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. — Herbal Isolates Private Limited, In Re… [2019] 10 TAXLOK.COM 057 (AAR-Kerala)