International Journal of Horticulture, 2018, Vol.8, No.3, 16-28
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The countries like United States and European Union have developed a standard for regulating Moringa products.
Hence, it is a huge task to dry the leaves in a controlled condition. Usually these leaves are dried in the direct sun
light. But there are chances of contamination and discoloration. The Moringa leaves exporting companies in
Tamil Nadu are now using the solar drying facility to overcome the hurdles. The solar drying is superior to open
drying because of the better quality, maintenance of colour and hygiene.
The fresh Moringa vegetables is being dispatched to different places of India viz., Mumbai, New Delhi, Gujarat,
Kerala, Andhra Pradesh, Tamil Nadu, Karnataka and Pondicherry. All the above enlisted products of Moringa are
also sent to the above states and the consumers in different states had realized that the products are quality and
nutritionally viable according to the certificates and hence the Chief Executive Officer of the firm has to find the
ways and means of expanding the business after identifying the required and competent labor force without any
negative interventions. The CEO in his words reiterated that there were few constraints in distribution of the
value-added produce of Moringa.
They are furnished as follows.
(1)
Demonetization has resulted in poor circulation of Money for business promotion
(2)
Introduction of Goods and Services Tax is another major constraint and
(3)
The transportation and drying problems are visible in almost all the places and hence introduction of solar
drier in the leading market centers or in the cities like Madurai, Thoothukkudi, Tiruppur, Karur, Dindigul,
Theni etc. where Moringa is cultivated in larger areas become important.
5.5 Role of goods and services tax on Moringa products
The Goods and Services Tax details imposed on the Value-added products of Moringa is analyzed and the results
are presented in Table 11.
Table 11 Goods and Services Tax (GST) imposed on the Value-Added Products of Moringa
SI. No.
Particulars of Produce
Details of Tax during 2016 (%)
Details of GST charged during 2017
(%)
01
Moringa Leaf Tablets
NIL
12.00
02
Moringa Seed Oil
NIL
12.00
03
Moringa Drugs / Capsules
NIL
18.00
04
Moringa Leaf Powder
NIL
05.00
Average
12.00
Table 11 revealed that the Moringa products are not commanding any tax during the year 2016. After the
introduction of Goods and Services Tax (GST), the Manufacturer is in a position to incur different tax rate for the
different products of Moringa. The Moringa leaf tablets and Moringa seed oil had commanded 12 per cent tax
while the drugs prepared from Moringa has commanded 18 per cent tax and the Moringa leaf powder alone has
low tax which is arrived at 5 per cent. From this one could understand that the yesterday beneficiary has become
the looser to certain extent today due to GST. Being the producer cum manufacturer of value added products of
Moringa, he could incur higher cost per unit of production and distribution due to the nature of higher margin
demanded by the dealers and higher input cost for establishing the plantations under organic situation. The
Processing cost of leaves and other products is little high but the details could not be furnished by the CEO
considering the secrecy of the business.
5.6 Marketing constraints
Problems or the constraints are inevitable in any production or distribution system. The manufacturers cum
Exporter of Moringa produce are much interested in solving their constraints which are enlisted, and they are
ranked using the Garrett’s ranking technique and the details are furnished in Table 12.
