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
\nPresent for the Applicant: Shri Sanjay Gupta, Partner
\nConcerned Officer: Mrs. Preeti Manral, DC-SGST
\nNote : 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.
\n1. 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be registered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; Seed Other Seed Other: Wheat Meslin Of seed quality Other Rice, parboiled Basmati rice Other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Sam OverseasGST2019 (2) TMI 191 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2019 (21) G. S. T. L. 364 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AARDated:- 18-12-2018AAR Ruling No. 13\/2018-19 In Application No. 12 GSTSHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Shri Sanjay … Continue reading “In Re: M\/s. Sam Overseas”<\/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-16549","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16549","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=16549"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16549\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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
\n4. 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.
\n5. 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:
\n1. 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.
\n2. On point no. 2, there is no entry with the name of “R<\/p>\n
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\nChapter\/Heading\/Sub-heading\/Tariff Item
\nDescription of goods
\nGST Rates Rate of tax
\n12.
\n
\nCentral CGST
\nState\/UT SGST\/UTGST
\nInter-State IGST
\nCompensation Cess
\n
\nAll goods other than of seed quality
\n2.5%
\n2.5%
\n5%
\nNil
\n(b) [Ruling <\/p>\n
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\nDescription of goods
\nUnit
\n(1)
\n
\n(2)
\n(3)
\n1001
\n\t
\nWHEAT AND MESLIN
\n\t
\n\t
\n–
\nDurum wheat :
\n\t
\n10011100 <\/p>\n
\nkg.
\n\t
\n–
\nOther :
\n\t
\n10011900<\/p>\n
\nkg.
\n10019100<\/p>\n
\nkg.
\n100199<\/p>\n
\n\t
\n10019910<\/p>\n
\nKg
\n10019920<\/p>\n
\nkg.
\n
\nHS Code
\n
\nDescription of goods
\nUnit
\n(1)
\n
\n(2)
\n(3)
\n1006
\n\t
\nRICE
\n\t
\n100610
\n–
\nRice in the husk (paddy or rough):
\n\t
\n10061010 <\/p>\n
\nkg.
\n10061090<\/p>\n
\nkg.
\n10062000
\n–
\nHusked (brown) rice
\nkg.
\n100630
\n–
\nSemi- milled or wholly- milled rice, whether or not polished or glazed :
\n\t
\n10063010<\/p>\n
\nkg.
\n10063020<\/p>\n
\nkg.
\n10063090<\/p>\n
\nkg.
\n10064000
\n–
\nBroken rice
\nkg.
\nOn 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<\/p>\n
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