In a significant ruling, the Madhya Pradesh Authority of Advance Ruling (AAR) has ruled that the product “Ber Berry” manufactured and supplied is classifiable under GST Tariff Heading 2008 as preserved fruit and held to levy 12% tax. Shri Virendra Kumar Jain and Manoj Kumar Choubey observed that the applicant’s preparation exceeds the process covered by chapter 0811 and Chapter 8 exclusively covers fresh fruit or fruit cooked by steaming or boiling in water.
Source Taxscan
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