AAR : ‘Green Peppercorns plucked fresh from the vines’ falls under Chapter 7, not taxable

Apr 02,2019

Kerala AAR holds that Green Peppercorns plucked fresh from the vines qualifies classification under Chapter 7 of Customs Tariff Act 1975 (CTA); Therefore same is exempt  under GST as per Entry Sr. No. 43 of Notification No 02/2017- Central Tax (Rate) dated June 28,2017; Clarifies that ‘Green pepper’ plucked  from a vine of a spice plant has no characteristics  of spices and in common parlance, said product before its process is not included in the...


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