2018 (9) TMI 478 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 517 (A. A. R. – GST) – Maintainability of application for Advance Ruling – Section 98 of the Central Goods and Services Tax Act, 2017 – issue of classification of the subject goods.
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Held that:- The application has been made with reference to classification dispute in respect of the subject goods and the similar issue of applicant is a matter of dispute in the various forums of the department under the earlier Central Excise and Customs regime as per details given by the jurisdictional officer in his submissions – the applicant himself, also, during the course of hearing before this authority has admitted and confirmed that their import consignments are being provisionally assessed under the Customs Act after coming into effect of GST for classification of subject goods which is the same issue that has been raised by them in this application before us.
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In view of admission by the applicant
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NDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions connected to the issues mentioned in para 02 below : Q. 1. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)? Q. 2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)? Q. 3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms o
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PER THE APPLICANT The applicant has submitted as follows: The applicant, registered in terms of the Central Goods and Service Tax Act, 2017, imports BIOFOS Monocalcium Phosphate (hereinafter referred to as the subject goods from USA and sells it to whole sellers or manufacturers of animal feed. The subject goods are used as an animal/poultry feed supplement/additive that is added to an animal/poultry feed to enhance its nutritional value, They have submitted that the subject feed acts as a source of phosphorus and calcium and fluorine that helps meet animal/poultry requirements for these essential nutrients. The applicant, on the basis of their submissions made in Annexure Il to their application dated 22.02.2018, have arrived at a conclusion that the subject goods would be covered under the Heading 2309 of the First Schedule to the Customs Tariff Act, 1975 (CTA). The applicant has further submitted that, being a poultry feed and the fact of being covered under Heading 2309, the subjec
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oduct Biofos (Mono Calcium Phosphate) was imported under Customs Tariff Heading No. 28352610 and the same goods were classified by the applicant under Customs Tariff Heading No.2309 by way of distributing to their customers ; the Board while issuing exemption notification under Section 11C vide No. 4/2016- C.E. (N.T) dt. 12.02.2016 had classified Di-calcium Phosphate (animal feed grade) under Chapter Heading No. 2835 ; Further, exemption Notification No. 03/2014 CE, dtd 3-2-2014 has been issued for the subsequent period allowing exemption to Di-calcium Phosphate classified under Chapter 28 and thus as per Board's notifications, mono calcium phosphate would also be classifiable under Chapter Heading No. 28 of the CETA, 1985. In view of the above. it is clear that the product Calcium Phosphate is classifiable under Chapter Heading 28.35 of the Central Excise Tariff and not under Chapter [leading No. 23.09 of the Central Excise Tariff as claimed by the applicant and has therefore beco
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o confirmed that proceedings under Central Excise Act were there but the same would not debar them from ARA. The applicant further confirmed that their import consignments were being provisionally assessed under the Customs Act, after coming into effect of GST, for the issue of classification of the subject goods, which is also the issue in the subject application. 05. OBSERVATIONS We have gone through the facts of the case and the submissions made by both, the applicant and the department. We find that the application has been made with reference to classification dispute in respect of the subject goods and the similar issue of applicant is a matter of dispute in the various forums of the department under the earlier Central Excise and Customs regime as per details given by the jurisdictional officer in his submissions. Further we find that the applicant himself, also, during the course of hearing before this authority has admitted and confirmed that their import consignments are bein
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application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order. In view of admission by the applicant at the time of Personal Hearing that in the present GST regime also, their import consignments have been provisionally assessed for classification and accordingly, applicability Of Customs duty and IGST on the same, their application is liable for rejection as per proviso to section 98 (2) of the CGST Act referred above and therefore cannot be entertained by this authority and is accordingly rejected. ORDER (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-32/2017-18/B-40 Mumbai, dt.
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