GST on Mango Pulp Clarified: Taxable at 12% from 01.07.2017

Case Title: Harshad Mango Products Pvt. Ltd. & Anr. v. Union of India & Ors.
Court: High Court of Gujarat at Ahmedabad
Petition No.: R/Special Civil Application No. 21124 of 2023 with R/SCA No. 177 of 2024
Judgment Date: 23.04.2025
Category of Dispute: Classification & Rate of GST
Relevant Sections: Sections 9, 11, 74, 168 of CGST Act, 2017; Notifications 1/2017-CT(R), 2/2017-CT(R); Circular 179/11/2022-GST
Neutral Citation: 2025:GUJHC:27349-DB

Facts of the Case (Ref. Para 4.1 – 4.13)

• The petitioner company processed mangoes into pulp for domestic and export sales.

• GST Notifications 1/2017-CT(R) and 2/2017-CT(R) classified mangoes as fresh (exempt) and dried (taxable).

• Entry 30A (inserted in 2017) taxed “mangoes, sliced and dried” at 5%. The petitioner classified mango pulp under this entry and paid 5% GST.

• In July 2022, GST Council clarified that “mangoes other than sliced and dried” (including pulp) attract 12% GST.

• CBIC Circular 179/11/2022 (03.08.2022) reinforced this.

• Petitioner challenged this circular, claiming retrospective imposition of higher tax was ultra vires and unconstitutional.

Questions in Consideration (Ref. Para 5 & 6)

1. Whether mango pulp falls under “mango sliced, dried” (5% GST) or under a separate category taxable at 12%.

2. Whether CBIC Circular 179/11/2022 can retrospectively impose 12% GST on mango pulp from 01.07.2017.

3. Whether retrospective classification violates Articles 14 & 19(1)(g) of the Constitution.

Observations of the Court (Ref. Para 9.1 – 9.5)

• Relied heavily on Vimal Agro Products Pvt. Ltd. v. Union of India (SCA No. 21700/2022, decided 24.04.2024).

• Held that GST Council’s clarification in its 47th Meeting (June 2022) applied retrospectively, confirming mango pulp was always intended to be taxed at 12% (Para 43).

• Entry 30A applied only to “mango sliced, dried” – not pulp (Para 45).

• Notification 6/2022 was clarificatory, not a new levy (Para 43–45).

• Show cause notices based on 18% classification were invalid (Para 46).

Judgment of the Court (Ref. Para 10)

• The petitions were partly allowed.

• Mango pulp is liable to GST at 12% from 01.07.2017 onwards, not at 5% (claimed by petitioner) or 18% (claimed by department).

• Impugned SCNs were quashed to the extent they demanded 18%.

• No costs were awarded.

Between Fine Lines

1. Mango pulp does not qualify as “sliced and dried” mango.

2. GST Council clarified pulp is taxable at 12% from the beginning of GST regime.

3. Circular 179/2022 is clarificatory, not retrospective imposition.

4. Department cannot demand 18% under residuary entry.

5. Petitioners must pay 12% GST on mango pulp from 01.07.2017.

Summary of Referred Cases

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