The Central Government recently issued a corrigendum to the Notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 stating that citrus fruits, clementines, wilkings, grape fruits including lemons and limes are taxable at 12% under the Goods and Services Tax (GST) law.
It inserted the words “Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” at page 259, after line 9.
It further added Entry 103A to the said Notification wherein 12% GST is applicable on Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake.
Read the full text of the Notification below.
