2018 (8) TMI 286 - AAR - GST

E-Way Bill - intra-state movement - Unmanufactured Tobacco - Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco under CTH 2401? - Held that - The description of goods for which e-way bill is required for intra state movement of the goods are Cigarette/tobacco and tobacco products but the Chapter/Heading/Sub-heading/Tariff item specified for these goods are 2402 & 2403 - The description of goods in Chapter HSN 2402,2403 does not contain unmanufactured tobacco . The generation of e-way bill is not required for intra-state movement of unmanufactured tobacco within the State of Madhya Pradesh as per the conditions given in the notification. Ruling - The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of unmanufactured tobacco described under Chapter HSN 2401 is not required as per the notification.

Summary

Issues:
Applicability of MPGST Notification on "unmanufactured tobacco" under CTH 2401.

Analysis:
1. Facts of the Case: The applicant, registered as a supplier of goods under GSTIN, sought a ruling on the applicability of a specific MPGST notification on "unmanufactured tobacco" classified under CTH 2401.

2. Questions Raised: The main issue was whether the MPGST Notification F-A-3-08-2018-1-V (43) dated 24-4-2018 applied to "unmanufactured tobacco" under CTH 2401.

3. Department's View: The SGST department officer opined that the mentioned MPGST notification was not applicable to unmanufactured tobacco under chapter 2401.

4. Record of Personal Hearing: During the hearing, the applicant's representative reiterated that the notification did not cover unmanufactured tobacco under CTH 2401, as the applicant was solely engaged in intra-state movement of this product.

5. Discussions and Findings: The authority examined the notification and found that it exempted e-way bill generation for specific goods, including cigarettes and tobacco products under chapters 2402 and 2403, but not unmanufactured tobacco under CTH 2401.

6. Ruling: The authority ruled that the MPGST Notification F-A-3-08-2018-1-V (43) dated 24-4-2018 did not apply to unmanufactured tobacco under Chapter HSN 2401, clarifying that e-way bill generation was not required for intra-state movement of unmanufactured tobacco as per the notification's conditions.

This detailed analysis of the judgment highlights the key aspects of the case, including the applicant's argument, the department's stance, and the authority's ruling based on the interpretation of the relevant MPGST notification and classification of goods under the GST Tariff.