Appellate Orders

The product “different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services Tax as per Sl. No. 96 of Notification No. 02/2017-CT (Rate) dated 28.06.2017 and Notification No. 02/2017-IGST (Rate) dated 28.06.2017.

The product “different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services Tax as per Sl. No. 96 of Notification No. 02/2017-CT (Rate) dated 28.06.2017 and Notification No. 02/2017-IGST (Rate) dated 28.06.2017.

In view of the foregoing, we, allow the appeal filed by the appellant M/s.SKG-JK-NMC Associates(JV), Gandhinagar and modify the Advance Ruling No. GUJ/GAAR/R/36/2020 dated 03.07.2020 issued by the GAAR, by holding that the Work Contract of the appellant is covered under Clause3(v)(a) of the Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to time for the reasons discussed hereinabove.

Classification under which Schedule/Sr.No/Chapter Heading/Sub Heading/Tariff item(HSN) the rate of CGST/SGST would be applicable on the supply made by the applicant on [J.J’s] Popcorn, vide Tax Invoice No.GT/411 Dt. 24-02-2018?

Ans: In view of forgoing, we confirm the Advance Ruling No. GUJ/GAAR/R/03/2020 dated 11.03.2020 of the Gujarat Authority for Advance Ruling and reject the appeal of the appellant M/s. Jay Jalaram Enterprises.

Appellate Tribunal do not find any reason to interfere with the order of Advance Ruling Authority.

Appellate Tribunal does not find any reason to interfere with the order of Tamil Nadu Advance Ruling Authority in the matter.

Appellate Tribunal ordered that toys consist of electronic components irrespective of usages they would attract IGST @ 18% as per Sr. No. 440 of Schedule-III of the rate notification. The subject appeal dismissed accordingly.

The present appeal has been filed by the Assistant commissioner CGST review/concerned officer and asked to pass necessary order holing that the AMI is classifiable under other enzymes of microbial origin' 'other' falling under chapter sub-heading 35079069 of heading 3507 in GST Tariff heading and supply of these products will attract GST@ 18%[CGST@9%SGST @ 9%] as on date or pass any other order as deemed appropriate in the matter. During the course of personal hearing delay condoned and the appeal got registered Members of AAAR hold that Anaerobic Microbial Inoculum (AMI) is to be classified under GST Tariff heading No. 3002 (Sub heading 30029030) on which applicable GST rate is 12% (6% CGST 6% SGST). The Ruling no. 18/2018-19 dated 06.02.2019 passed by AAR. Uttarakhand is accordingly set aside and modified in above terms.

Members of Uttarakhand Advance Ruling Authority have different views on Rejected wheat seed and rejected paddy seed. Therefore they made a reference to the appellate authority for hearing and discussion. After giving an opportunity of personal hearing Uttarakhand Appellate Authority for Advance Ruling gave ruling as follow:

1-Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017

2-Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017.

3-The applicable CGST & SGST rate on both the above goods is "NIL".

However if the rejected seeds are put up in a unit containers and bearing a registered brand name or a brand name on which an actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, then the effective CGST & SGST rate on both will be 2.5% & 2.5.

The appellate authority modified said advance Ruling to the following extent:

(i)In addition to services listed in serial nos 1, 2, 12, 14 &18, six other services listed at serial nos. 3, 10,13,17 and 21 (being directly or closely related to the main service of distribution of electricity) and serial no.16 (mandatory requirement for obtaining electricity), are also fully exempt from GST

(ii) All other services as enumerated at serial nos. 4 to 9, 11, 15, 19, 20 and 22 of the Table-I above are ancillary in nature which are provided at specific request of the consumer and are not a compulsory service closely or directly related to generation or distribution of electricity. Hence, these services are leviable to GST at the prevailing rate of 18% (9% CGST+9 % SGST).