In Re: M\/s. Srivet Hatcheries
GST
2018 (11) TMI 445 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – [2018] 59 G S.T.R. 67 (AAR), 2018 (19) G. S. T. L. 140 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 14-9-2018
AAR\/AP\/12(GST)\/2018 in Application No. AAR\/17(GST)\/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
\nPresent for the Applicant: Sri. J.V. Rao (Advocate)
\nPresent for the Jurisdictional Officer: Received Remarks
\nNote: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
\nM\/s. SRIVET HATCHE<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 102 falling under Chapter Heading No.2309?. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n horus and calcium that helps meet animal \/ poultry requirements for these essential nutrients”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Srivet HatcheriesGST2018 (11) TMI 445 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – [2018] 59 G S.T.R. 67 (AAR), 2018 (19) G. S. T. L. 140 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AARDated:- 14-9-2018AAR\/AP\/12(GST)\/2018 in Application No. AAR\/17(GST)\/2018 GSTSRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present … Continue reading “In Re: M\/s. Srivet Hatcheries”<\/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-14898","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14898","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=14898"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14898\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOn verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST\/APGST Act'2017, and requested for the information.
\nIn response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there are no proceedings pending relating to the applicant, and no proceedings are<\/p>\n
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\nObservations of the Authority:
\nWe have gone through the labels of the products, viz Bio-fos being supplied by the applicant. The product is being marketed as “Mono calcium phosphate for animal and poultry feed” and “Mono calcium phosphate for animal, poultry and aqua feed”. It is further observed that their labels contain “Biofos” is a feed grade Mono calcium phosphate. We have seen the relevant notification, 2\/2017 CGST Rate dt. 28.6.2017, entry 102, 105 which reads as under……..
\nSl.No
\nChapter heading, tariff
\nDescription of the goods
\n102
\n2302, 2304, 2305, 2306, 2308, 2309
\nAquatic feed including shrimp feed and prawn feed, poultry feed<\/p>\n
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