IN RE : RAMWAY FOODS LTD.
GST
2018 (10) TMI 343 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 39 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 15-6-2018
Order No. 12
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)
ORDER
M/s. Ramway Foods Ltd. Village-Bhartari, PO-Niranjan Kot, Bhankari, Delhi G.T. Road, Aligarh, Utter Pradesh-202001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AACV0483H1Z8.
2. The applicant, in their application dated 20-4-2018, raised the following question to be determined by the authority for Advance Ruling.
“Whether the classification of Sacks and bags of
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whole of the GST vide Notification No. 27/2017-Central Tax (Rate), dated 2-9-2017.
5. The applicant was granted a personal hearing on 14-6-2018. Shri Raj Kumar, CA and Shri Pradeep Singhal, Director appeared. In the written submission, the applicant has submitted that –
The above said application has been filed by them because of misclassification of P.P. Sackes and Bags (Supplier of the goods) made of woven fabrics under HSN 3923 21 00 and 3923 29 10 of GST Tariff charging GST @ 18%. Consequently, it increases the cost of their products namely Maida and Sooji as exempted from GST due to ineligibility to take credit of the inputs i.e. Sackes and Bags.
6. As per Section 95(a) of CGST / SGST Act, 2017 Advance Ruling is defined
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