In Re: M\/s. Victory Comfort Products,
GST
2018 (10) TMI 349 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (18) G. S. T. L. 100 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AAR
Dated:- 20-7-2018
TSAAR Order No. 8\/2018, A. R. Com\/1\/2017
GST
SRI J. LAXMINARAYANA, AND SRI V. SRINIVAS, IRS, MEMBER
\nUnder Section 100(1) of the CGST\/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
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\nI. M\/s. Victory Comfort Products, Mahbubnagar, (GSTIN No. 36AAFFV3331C1ZJ) has filed an application under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST\/TGST Rules, 2017and sought advance ruling on Rate of Tax on “Coir Sheets \/ Rubberised Coir sheets or Blocks.
\nII. The applicant submitted the application in Form GST ARA-01 and Statement containing the applicant's interpretation of la<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n zanized in a chamber for activation of chemicals and removal of moisture. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n overed” are covered under schedule III to Notification No.1\/2017 2017-Central Tax (Rate), dated 28.6.2017 as amended , and even the mattress layers needs to be classified in the Tariff heading 9404 covered under Schedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of tax applicable. If the product is being used in manufacturing Mattresses, then it attracts rate of duty applicable under schedule III of the Notification No.1\/2017-Central Tax (Rate), dated 28.6.2017 as amended. As the applicant has not produced the catalogue, a letter dated 09.07.2018 was also issued to the applicant to produce the catalogue. But the applicant has not produced the catalogue or any further information to decide the issue raised in their application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Victory Comfort Products,GST2018 (10) TMI 349 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (18) G. S. T. L. 100 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AARDated:- 20-7-2018TSAAR Order No. 8\/2018, A. R. Com\/1\/2017 GSTSRI J. LAXMINARAYANA, AND SRI V. SRINIVAS, IRS, MEMBER Under Section 100(1) … Continue reading “In Re: M\/s. Victory Comfort Products,”<\/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-14309","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14309","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=14309"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14309\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Now this sheet is taken for size cutting and side trimming in required sizes as per market requirements. End Use – Carpet underlaying, packaging, mattress layers etc.
\n5. Further they have submitted that their product falls under HSN code 9404. It is a pure natural product made out of waste coconut fibre and natural latex, at present they are taxing it @ 12%, under coir products (other than mattresses), but as per new government GST Notification the same falls under 5% tax category.
\n6. Therefore, it was requested that, whether they should tax it at 5% or 12% for the above product.
\nIV. The issue has been examined with reference to the information provided by the applicant and found that the applicant is dealing with products made of coir fibre. In the submissions made by the applicant they have stated that the end use of their products that are being manufactured are in Carpet underlaying, packaging, mattres<\/p>\n
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\n4. Since the applicant has not produced the required information even after giving enough time, the issues raised in their applicat<\/p>\n
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