Tax leviable at 12 percent on Mango Pulp from the beginning of GST


Last updated: 14 May 2024

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in the case of Vimal Agro Products Pvt. Ltd. v. Union of India [R/Special Civil Application 21700/2022 dated April 24, 2024] held that, the tax on Mango Pulp is leviable at the rate of 12 percent since the beginning of GST, thereby stating that as per Circular No. 179/11/2022-GST dated August 3, 2022("the Impugned Circular") the Notification No. 06/2022 dated July 13, 2022 ("the Impugned Notification"), only clarifies that mango pulp attracts GST at the rate of 12 percent as after the Guava the words and brackets "Mangoes (other than mangoes, sliced, dried)" were inserted.

Citation :
R/Special Civil Application 21700/2022 dated April 24, 2024

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Bimal Jain
Published in GST
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