Universal Import Export ., In re

Date: September 25, 2019

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R B Mankodi, G C Jain
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Subject Matter

'Mango Pulp' would be squarely covered under the residual entry No.453 of Schedule III attracting 18% GST

Classification

Summary

Q) At what rate GST shall be levied for supply of MANGO PULP and applicable serial number of the notifications published, which is falling under Heading No. 0804 50 40 of the Customs Tariff Act, 1975? A) In the SCHEDULE I: LIST OF GOODS AT NIL RATE,…

2. The applicant, vide Form GST ARA-01 dated 06.04.2018, mentioned their queries as under: QUERIES At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST? 2.1 The Applicant M/s. Universal Import Export, vide attached sheet “Annexure A” to their application dated 06.04.2018, has submitted the Statement of Facts…

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