In Re: M/s. Sam Overseas
GST
2019 (2) TMI 191 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2019 (21) G. S. T. L. 364 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 18-12-2018
AAR Ruling No. 13/2018-19 In Application No. 12
GST
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 appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order.
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s. Sam Overseas, 32, VIM Square, Rudrapur seeking an advance ruling on the questio
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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 concurrence with the report from Deputy Commissioner, SGST, Khand-l, Rudrapur, vide his letter dated 04.10.2018 submitted the report, in this regard, as under:
1. On point no. 1, the question raised by the applicant in his application is neither already pending nor has the same been determined in any proceedings in party's other matters under the provisions of this Act.
2. On point no. 2, there is no entry with the name of “R
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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. Accordingly, tax is leviable at the rate of 5% on supply of these 'Rejected Wheat Seed' and 'Rejected Paddy Seed'. The details is as under –
Chapter/Heading/Sub-heading/Tariff Item
Description of goods
GST Rates Rate of tax
12.
Central CGST
State/UT SGST/UTGST
Inter-State IGST
Compensation Cess
All goods other than of seed quality
2.5%
2.5%
5%
Nil
(b) [Ruling
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nbsp;
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 that the 'seed of Wheat and Meslin' has been given under HS Code 10011100 and 10019100 and also, under HS Code 10061010, Rice in the hus
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