Andhra Pradesh AAAR: Mango Pulp/Puree Attracts 18% GST

The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) has ruled that mango pulp/puree attracts 18% Goods and Services Tax (GST).

The appellant is a public limited company that has been engaged in the business of supplying mango pulp/puree within India, including merchant export.

The appellant stated that they procure certain fresh mango fruits and transport them to the fruit processing plant. Then the fruits will undergo quality checks such as inspection, grading, washing and then be stored in the controlled ripening chambers. 

After that, the fully ripened mango fruits are washed, blanched, pulped, deseeded, centrifuged, homogenised, and thermally processed. The preparation process includes cutting, de-stoning, refining and packing.

The appellant earlier applied to the Authority of Advance Ruling (AAR) for clarification on the issue of whether the mango pulp/puree be considered fresh fruit and can they claim exemption on it. If not, whether the mango pulp/puree falls under the heading 20079910 or 2008 or 0804. Another query placed before AAR was regarding the GST rate payable on the sale of mango fruit pulp/puree

However, the AAR has ruled that the mango pulp/puree can not be treated as fresh fruit or classified under headings 20079910 or 0804 or 2008. Further, the AAR ruled that mango pulp/puree falls under entry no. 453 of Schedule-Ill of Notification dated 28.06.2017 and attracted 18% GST.

Hence, the appellant decided to file an appeal before AAAR. The appellant contended that the mango pulp is not merely fresh pulp or dried, but it is preheated up to 60 to 80 degrees, cooked as pulp, and then sterilised to packaging.

The appellant submitted that Chapter Note 2 to Chapter 20 excludes fruit pastes, fruit jellies, and sugar confectioneries. The appellant pointed out that the mango pulp/puree is not sugar confectionery, and thus, the exclusion clause is not applicable. Also, they stated that the mango pulp and puree are the same products, so they should be classified under Chapter Heading 2007.

The AAAR consisting of Suresh Kishnani (from Central Tax authority) and S.Ravi Shankar Narayan (from State Tax authority), observed that notification dated 13.10.2017 is silent on mango pulp.

For any clarifications/feedback on the topic, please contact the writer at

You May Also Like

Taxation of dividend income received on or after 1 April 2020 (FY 2020-21)

You may receive a dividend from your equity or mutual fund investments.…

Know the taxation rules for income F&O trading

Futures and options are stock derivatives that are traded in the stock…

Important Cash Transaction Limits and Penalties Under Income Tax That You Need to Know About

In India, there are a lot of transactions that go unaccounted for,…
Gold Jewellery

24K Gold Rate in India for November 2019: Week 4

The fourth week began with the gold rate in India holding at…