CGST : 'Green pepper' picked from vine qualifies classification under Chapter 7 of Customs Tariff Act, 1975, however, if it is subject to any process of retaining their natural green colour and flavour, it would be classifiable under Heading No. 0904 11 90 of Chapter 9 of Customs Tariff Act, 1975 and purchase or sale of 'green pepper' picked from vine is exempted under GST as per Entry at Sl. No. 43 of Notification No. 02/2017-Central Tax (Rate), dated 28-6-2017
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000187364/sale-of-‘green-pepper’-picked-from-vine-exempt-under-gst.aspx
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