2018 (8) TMI 286 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 168 (A. A. R. – GST) – E-Way Bill – intra-state movement – Unmanufactured Tobacco – Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on “unmanufactured tobacco” under CTH 2401? – Held that:- The description of goods for which e-way bill is required for intra state movement of the goods are Cigarette/tobacco and tobacco products but the Chapter/Heading/Sub-heading/Tariff item specified for these goods are 2402 & 2403 – The description of goods in Chapter HSN 2402,2403 does not contain “unmanufactured tobacco”.
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The generation of e-way bill is not required for intra-state movement of “unmanufactured tobacco” within the State of Madhya Pradesh as per the conditions given in the notification.
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Ruling:- The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on “unm
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ured tobacco under CTH 2401. 3. DEAPRTMENT S VIEW POINT: The concerned officer of the SGST department submitted comments on the instant application wherein he opined that MPGST Notification no F-A-3-08-2018-1-V (43), DATED 24-4-2018 is not applicable on unmanufactured tobacco falling under chapter 2401. 4. RECORD OF PERSONAL HEARING: The matter was posted for hearing on 29.06.2018 and Shri R. Hurkat, Advocate appeared on behalf of the Applicant. Reiterating the submissions already made in the application, he submitted that the applicant is engaged in packing and selling of agricultural product unmanufactured tobacco which is classified under CTH 2401. Government of MP has notified list of goods in consignment having value more than ₹ 50000/- where issuance of an E-way bill for intra state movement of such goods have been brought in effect from 25.04.18 in terms of Rule 138(14)(d) of MPGST Rules which covers headings 2402(Cigarettes) and 2403(Manufactured tobacco). In this notific
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before us is regarding the applicability of notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco supplied by the applicant. 5.2 The Applicant is engaged in supplying unmanufactured Tobacco falling under Chapter 2401 of the GST Tariff. The applicant has desired to know the applicability of notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued by the ^A Commissioner of State Tax Madhya Pradesh, in consultation with the Chief Commissioner of Central Tax Madhya Pradesh, in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017 which notifies non requirement of e-way bill with certain conditions on intra state movement of goods within Madhya Pradesh except for the goods mentioned in the table given in the notification. 5.3 It is important to reproduce the said notification here NOTIFICATION NO. F-A-3-08-2018-1-V (43). DA TED 24-4-2018 The
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dhya Pradesh. subject to the condition that the consignment value for such goods exceeds Rs. fifty thousand. TABLE S. No. Description of Goods Chapter/Heading/Su b -heading/Tariff item (1) (2) (3) 1. Pan Masala 2106-90-20 2 Confectionery 1704 3. Plywood & Laminate Sheet 4412, 4408 4. All Types of Iron and Steel 2502. Chapter 26 (Other than 2621), 7201 to 7217, 7301, 7303 to 7308, 7312 to 7318, 7320, 7326, 7415 5. Edible Oil 1507 to 1518 6. Auto parts 8714 (excluding 8713), 8708 (excluding 8701) 7. Cigarette/tobacco and tobacco products 2402, 2403 8. Electric & Electronic goods mentioned in the chapter/HSN Codes 8412, 8415. 8418, 8419, 8422. 8423, 8443, 8450, Chapter 85, Chapter 90 9. All types of Furniture mentioned in the chapter/HSN Codes. Chapter 44. 9403 10. Lubricants 2710 11. Tiles, Ceramic Goods. Ceramic Blocks Ceramic Pipes etc. 6901, 6904 to 6907, 6910 5.4 The above notification has been issued under the powers conferred by clause id) of sub-rule (14) of Rule 138 of th
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e said notification serial no 7 reads as follow- 7. Cigarette/tobacco and tobacco products 2402,2403 Here the description of goods for which e-way bill is required for intra state movement of the goods are Cigarette/tobacco and tobacco products but the Chapter/Heading/Sub-heading/Tariff item specified for these goods are 2402 & 2403. 5.6 Description of goods in Chapter HSN 2402 are Cigars. Cheroots, Cigarillos and cigarettes, of tobacco or of tobacco substitutes . Similarly description of goods in Chapter HSN 2403 arc Other manufactured tobacco and manufactured tobacco substitutes homogenised or reconstituted tobacco; tobacco extracts and essences including biris] . 5.7 The description of goods in Chapter HSN 2402,2403 does not contain unmanufactured tobacco 5.8 Unmanufactured tobacco is classifiable under Chapter HSN 2401 which reads as follows Unmanufactured tobacco: tobacco refuse [other than tobacco leavesj . 5.9 Therefore having carefully going through the submissions of the A
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