Gujarat High Court rules mango pulp attracts 12% GST since July 2017

The Gujarat High Court has ruled that mango pulp attracts 12 per cent Goods and Services Tax (GST) since the introduction of the indirect tax regime in July 2017.

Giving details of the judgement, Sandeep Sehgal, partner at tax and consulting firm AKM Global, said the court rejected the contention of companies concerned—Vimal Agro Products and others—that a 12 per cent tax was effective from July 2022 when a government notification clarified the position in this regard.

It also rejected the position of revenue officials that mango pulp will draw 18 per cent GST as it falls under the residual entry.

The court said that the item is covered by the category—mangoes other than sliced and dried.

The government notification had clarified in July 2022 that this category attracts 12 per cent GST. However, since the notification is clarificatory in nature, the 12 per cent rate was effective from 1 July 2017, when GST was introduced, the court held.

Sehgal said the ruling underscores that while fresh mangoes are GST exempt, mango pulp and other derived products have consistently been taxed at 12 per cent.