In Re : M\/s. Madhucon Sugar and Power Industries Ltd.
GST
2018 (7) TMI 283 – AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2018 (14) G. S. T. L. 491 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – AAR
Dated:- 2-7-2018
Advance Ruling No. TSAAR Order No. 6\/2018, A. R. Com\/11\/2018
GST
Sri V. Srinivas, IRS, Joint Commissioner (Central Tax) And Sri J. Laxminarayana, Additional Commissioner (State Tax)
\nRULING
\nM\/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuram village, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST\/TGST Rules, 2017stating that they are manufacturers of <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials\/ consumables ? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ought in the application has been examined in detail and found that the issue of “Taxation of Rectified Spirit\/ Extra Neutral Alcohol (ENA) under GST” is one of the agenda points placed before GST council for deliberation in the 20th meeting of the GST council held on 05.08.2017. The decision on the “applicability of GST on ENA” is pending before GST council and even in the 27th GST council meeting held on 04.05.2018 it was decided to defer the agenda point on the “applicability of GST on ENA” to the next meeting. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : M\/s. Madhucon Sugar and Power Industries Ltd.GST2018 (7) TMI 283 – AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2018 (14) G. S. T. L. 491 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – AARDated:- 2-7-2018Advance Ruling No. TSAAR Order No. 6\/2018, A. R. Com\/11\/2018 GSTSri V. Srinivas, IRS, Joint … Continue reading “In Re : M\/s. Madhucon Sugar and Power Industries Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12492","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12492"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12492\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. The applicant submitted the application in Form GST ARA-01 and have submitted a copy of Challan evidencing payment of application fee of Rs. 5,000\/-.
\n3. Statement of relevant facts submitted by the applicant:
\n (i) All spirits (other than denatured ethyl alcohol of any strength) for example ENA for potable application is and has been out of the ambit of the Central Excise duty as can be seen from S.No.40 of the Notification No.12\/2012 dated 17.03.2012 which exempts Central Excise duty.
\n (ii) Prior to introduction of GST all ENA\/RS (un-denatured) is exempted under Central Excise<\/p>\n
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\n6. Since the issue raised by the applicant is pending before GST Council for a decision, Advance Ruling on the issues raised in the application cannot be given at this juncture.
\n7. Hence, the application filed by M\/s Madhucon Su<\/p>\n
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