2018 (11) TMI 1350 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (19) G. S. T. L. 342 (A. A. R. – GST) – Maintainability of Advance Ruling application – Liability to pay tax on the services supplied to applicant – exemption to service providers on imported agricultural products Viz., Wheat – exemption under chapter heading 9986 in Sl.No. 54(e) of GST Notification No.12/2017-CT (R) dated 28.6.2017 – recipient of services.
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Held that:- It is evident that an applicant can seek an Advance Ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103(1) of the CGST Act, the ruling is binding only the applicant and the Concerned officer or the jurisdictional officer of the applicant – In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the ca
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mil Nadu Goods and Service Tax Act. M/s. Naga Limited, No.1, Trichy Road, Dindigul 624005. (herein after referred as the Applicant or Naga) is a registered person under GST 2017 with GSTIN 33AAACN2369LIZD. They have sought Advance Ruling on the following question : Whether exemption provided under the chapter heading 9986 in Sl.No. 54(e) of GST Notification No.12/2017-CT (R) dated 28.6.2017 for the service providers who have rendered Handling services such as loading , unloading, packing, storage or ware housing of agricultural products is applicable for agricultural products viz. Wheat, when imported through sea ports . The Applicant has submitted the copy of application in Form GST ARA – 001 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.0 The Applicants are importer of Agricultural products viz. Wheat through various Sea Ports for carrying out Milling operati
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only to the supply chain commencing from the stage of the Cultivator or Producer and extended up to the primary market. It did not include an entire market including further traders and ultimate consumers. Since, in the instant case, the service is not for the supply from Cultivators to the primary market, but from an importer (through availing the handling services of the port company) to the secondary or tertiary market in respect of unprocessed Agricultural produce, few service providers feel exemption may not be applicable in respect of imported goods and pay GST on the services rendered and claim the same from the applicant. The applicant has stated that as per the definition of Agricultural Produce , the restriction of primary market is applicable only in respect of processed Agricultural produce and the restriction is not applicable to unprocessed Agricultural produce. Therefore, as far as wheat is concerned, when there is no processing is carryout out the exemption will cover o
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cant avails the services of loading, unloading, storage, etc from various service providers. It is made clear that the applicant do not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on the services supplied to them and not on the supply made by them. 4.1 Section 95 (a) of CGST and TNGST Act defines advance ruling as (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or 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 evident that an applicant can seek an Advance Ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103(1) of the C
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