In Re : Ashok Kumar Patel
GST
2018 (8) TMI 286 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 168 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 25-7-2018
Final Order No. 07/2018
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
For The Applicant : R. Hurkat, Adv
RULING
1. BRIEF FACTS OF THE CASE:
1.1 M/s. Ashok Kumar Patel, Bina (hereinafter referred to as the Applicants) has been registered as a supplier of goods with GSTN under GSTIN 23AAFFA2103F1ZD.
1.2. In view of the above activity done by the applicant, the applicant have approach the authority seeking ruling on the question given below under MPG5T Act,2017:
2. QUESTIONS RAISED BEFORE THE AUTHORITY-
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 “unmanuf
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notification the product “unmanufactured tobacco” which ts classifiable under CTH 2401 is not mentioned. All the sales of the Applicant are related with Intra State movements. Hence this notification is not applicable on the Applicant. He further clarified that the applicant is not manufacturing any other goods notified in aforesaid notification. Accordingly the product dealt with by the Applicant i.e. “unmanufactured tobacco” classifiable under CTH 2401 is out of the purview of aforesaid Notification and Intra State e-way Bills are not applicable for Intra State movements. It was further submitted that the applicant are not engaged in manufacturing of any other goods notified in the notification. A copy of the said notification was attached by the applicant.
5. DISCUSSIONS AND FINDINGS:
5.1 We have carefully considered the facts put up before the authority by way of written submission and also those placed during the course of personal hearing. We find that the short point involved
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DA TED 24-4-2018
The 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, 201? and in supersession of this department's Notification No. F-A-3-08-2018-1-V 141) dated 28th March, 2018, hereby, notifies that. No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in the table given in the notification with certain conditions.
No e-way bill shall be required to be generated for intrastate movement of goods in the State of Madhya Pradesh, except for the goods mentioned in column No. (2), with its Chapter/Heading/Sub-heading/Tariff item in column No. (3) of the table given below, when the movement of such goods commences from within the area of any district of Madhya Pradesh and terminates within the area of
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nder the powers conferred by clause id) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax Rules, 2017, which reads as follow –
Rule 138: Information to be furnished prior to commencement of movement of goods and generation of e-way bill –
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a………………
(c)……………..
(d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify:
In exercise of the power conferred by above rule the said notification has been issued which exempt the requirement of generation of e-way bill for intra-state movement of the goods, except goods described with their Chapter/Heading/Sub-heading/Tariff item in the table of the notificatio
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