In Re: M/s. J Abdul Rawoof Khan & Brothers
GST
2018 (11) TMI 485 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (19) G. S. T. L. 138 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 20-8-2018
AAR/AP/9(GST)/2018 In Application No. AAR/14(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. J. Rasool Khan (Authorized Representative)
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. J Abdul Rawoof Khan & also referred as applicant), having GSTIN: 37AABFJ4031B1Z0 are engaged in manufacturing of Biris, for that the necessary raw material i.e. Biri leaves and Tobacco powder mostly purchases from both the registered and unregistered deale
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rities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017 and requested for the information.
In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceedings are passed on the issue, for which the advance ruling sought by the applicant.
A personal hearing is called for on 19th July 2018 to hear from the applicant. Sri.J. Rasool Khan, an authorized representative has attended on behalf of the applicant and submitted the facts of case as under:
The applicant is purchasing Biri leaves and tobacco powder, mostly from the registered dealers of within an outside the state of Andhra Pradesh, and manufacturing the same in to Biris. The resultant Biris are sold within the state of Andhra Pradesh Only.
Prior to introduction of APGST Act, 2017, the applicant is registered under the Central Excise Act, and used to pay the duties and taxes thereon re
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, mostly from the registered dealers of within an outside the state of Andhra Pradesh, and manufacturing the same in to Biris. The resultant Biris are sold within the state of Andhra Pradesh Only.
The aggregate turnover of the applicant from the past (3) three years is less than Rs. 20 lakhs
At the time of hearing, the applicants submitted that he is aware about the liabilities arising on Reverse Charge, if he purchases of Beedi leaves or Tobacco powder from on-registered dealers and he is also aware about compulsory registration if supplies made to outside the State of Andhra Pradesh.
Statutory provisions:
The provisions of Sec. 22 of Registration under APGST Act, 2017 reads as under;
“22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that whe
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rom where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Since the applicant reported that his turnovers from the past (3) years are below Rs. 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec.29 of APGST Act 2017, which reads as under:
“29. (7) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,-
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of:”
In the light of the facts submitted by the applicant, and legal position, the ruling is given as under:
RULING
The Registration under Sec.22
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