2019 (2) TMI 191 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI – Levy of GST – supply of ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’ – Difference of opinion – Held that:- As there is difference of opinion, a reference made to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
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Matter referred to Appellate Authority. – AAR Ruling No. 13/2018-19 In Application No. 12 Dated:- 18-12-2018 – SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Shri Sanjay Gupta, Partner Concerned Officer: Mrs. Preeti Manral, DC-SGST Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the a
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n applicant in respect of. (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. In the present case applicant has sought advance ruling on classification and applicability of GST rate on the Rejected Wheat Seed and Rejected Paddy Seed . Therefore, in terms of said Section 97(2)(a) & (e) of CGST/SGST Act, 2017, the present application is hereby admitted. 5. The Joint Commissioner (Executive), SGST, Rudrapur Division, in concurrenc
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r, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 7. In the present application, applicant has requested for advance ruling on leviability of GST on supply of Rejected Wheat Seed and Rejected Paddy Seed . On this issue we have different views and are discussed as under: (a) [Ruling per: Vipin Chandra, Member] – After having gone through the issue, I am of the considered opinion that the Wheat Seed and Paddy Seed rejected as seed, does not remain seed anymore. Further Rejected Wheat Seed and Rejected Paddy Seed can not be termed as cereals either as during the process, it has to under go the chemical treatment, therefore does not remain fit for human consumption as well. I have observed that there is no entry in the name of Rejected Wheat Seed and Rejected Paddy Seed in the GST tariff, however, there is a description of All goods other than seed quality at SI. No. 63 in Schedule-I of the said Tariff.
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Government indicate that Customs Tariff has been adopted for descriptive classification. of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted. In this regard, the relevant portion of HS Code 1001 and 1006 of Chapter 10 (Cereals) of the Customs Tariff is reproduced as under – HS Code Description of goods Unit (1) (2) (3) 1001 WHEAT AND MESLIN – Durum wheat : 10011100 – Seed kg. – Other : 10011900 – Other kg. 10019100 – Seed kg. 100199 – Other: 10019910 Wheat Kg 10019920 Meslin kg. HS Code Description of goods Unit (1) (2) (3) 1006 RICE 100610 – Rice in the husk (paddy or rough): 10061010 Of seed quality kg. 10061090 Other kg. 10062000 – Husked (brown) rice kg. 100630 – Semi- milled or wholly- milled rice, whether or not polished or glazed : 10063010 Rice, parboiled kg. 10063020 Basmati rice kg. 10063090 Other kg. 10064000 – Broken rice kg. On going through the relevant HS code of the Customs Tariff, I observe t
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