2018 (10) TMI 343 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 39 (A. A. R. – GST) – Maintainability of Advance ruling application – applicant id recipient of goods – Classification of goods – Sacks and bags of a kind used for the packing of goods of manmade textiles materials.
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Held that:- It is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case.
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The ruling is not
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er HSN 6305 33 00 or under 3923 29 90 of GST Tariff"? 3. Applicant is engaged in the manufacture of Wheat Flour, Maida and Suii falling under HSN 1101 & 1103 of GST tariff respectively and they supply their goods without payment of GST. For packing of the above said final prodacts, the applicant uses the sacks/bags made from woven fabric falling under HSN 6305 33 00 on which GST rate is 5%. 4. The manufacturer supplier of the above said sacks and bags are supplying the said sacks and bags (as P.P. bags) under HSN 3923 29 90 charging GST 18%. Applicant is not availing any Credit as the final products are exempted from whole of the GST vide Notification No. 27/2017-Central Tax (Rate), dated 2-9-2017. 5. The applicant was granted a pe
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r on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant". From the above, it is clear that applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case. 7. In the light of the above, we rule as under : RULING 8. The ruling is not applicable as applicant is a recipie
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