IN RE: MOSAIC INDIA PVT. LTD.
GST
2018 (9) TMI 478 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 517 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-5-2018
GST-ARA-32/2017-18/B-40
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by MOSAIC INDIA 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
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be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?”
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS 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 us
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The jurisdictional Deputy Commissioner, vide letter dated March, 2018 has submitted that: on the similar issue a Show Cause Noticed dtd.02.05.2017 has been issued to the applicant and the same has been confirmed by the Principal Commissioner, Vishakhapattanam, Central GST Commissionerate, vide OIO NO.VSP-WXCUS-001-COM-023-17-18 dtd. 13.02.2018; similar case of applicant has been pending for decision With different forums of the Department ; the said dispute relates to Mono Calcium Phosphate [with a brand name BIOFOS] which was imported during the period 2012-2013 to 2016-2017 by the applicant at Kakinada by classifying the same under Customs Tariff Heading No. 28352610 ; the product 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.
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ds and Services Tax 2017 and the Maharashtra Goods and Services Tax Act, 2017.
04. HEARING
The case was taken up for preliminary hearing on dt.28.03.2018 with respect to admission or rejection of the application when Sh. Harsh Shah, Advocate, duly authorized along With Shri Saurabh Saboo, General Manager Finance appeared and made contentions for admission of application as per their written submission.
During hearing, Sh. Ziaur Rahman, (Inspector), Jurisdictional Officer appeared, made written submissions and contended that proceedings have been initiated against the applicant as per the details made in the submissions and that the application needs to be rejected.
The applicant also 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 sub
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98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the 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
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