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

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

As there is no specific description of “mango pulp/puree.”, under GST tariff notification, 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 Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%.

Held that—This authority modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated 07.07.2021 and hold that the 'Mango Pulp /Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST 18%, by virtue of entry No.453 of Schedule III in Notification No.1/2017-Central Tax (Rate) Dated 28.06.2017.