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2022 (10) TMI 791 - AAR - GSTMaintainability of advance ruling application - non-deposit of full amount of fee for filing advance ruling application - Classification of goods - rate of GST - Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks - time of supply of machinery - HELD THAT - The requisite fee for filling Advance Ruling application is Rs. 10,000/- (Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application is hereby filed without any ruling.
Issues involved:
1. Classification and rate of Goods and Services Tax for Chaff Cutter Machine 2. Classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine 3. Time of supply of machinery when transported in parts 4. Classification and rate of Goods and Services Tax for Chaff Cutter Machine supplied in parts 5. Delivery of parts of Chaff cutter machine with delivery Challan Analysis: Issue 1 - Classification and rate of GST for Chaff Cutter Machine: The applicant contended that the Chaff Cutting machine falls under HSN 8433 with a tax rate of 12%. The jurisdictional authority also agreed with this classification and tax rate. Issue 2 - Classification and rate of GST for Parts of Chaff Cutter Machine: Both the applicant and the jurisdictional authority classified the parts of the Chaff Cutting machine under HSN 8433 with a tax rate of 12%. The parts are considered independently marketable and are taxed based on the date of invoice. Issue 3 - Time of supply of machinery when transported in parts: The applicant argued that the time of supply is at the delivery of the full machine, not when parts are delivered separately. They referenced relevant sections of the CGST Act to support their stance. Issue 4 - Classification and rate of GST for Chaff Cutter Machine supplied in parts: The applicant maintained that the Chaff Cutting Machine should be classified and taxed based on the rate applicable to the full machine, not individual parts. They raised concerns about invoicing for parts and its impact on the overall classification and tax rate. Issue 5 - Delivery of parts of Chaff cutter machine with delivery Challan: The applicant suggested that parts can be delivered with a delivery Challan, and the final invoice should be issued upon completion of the supply of the full machine. They cited Rule 55 of the Central Goods and Service Tax Rule 2017 to support their position. Eligibility for Advance Ruling: The application was found eligible for an advance ruling as the queries fell under the ambit of the relevant sections of the CGST Act, 2017, and PGST Act, 2017. Jurisdictional Authority's Submissions: The jurisdictional Assistant Commissioner supported the applicant's views on the classification and tax rates for the Chaff Cutter Machine and its parts. However, they disagreed with the applicant's interpretation of the time of supply and invoicing practices. Discussion and Findings: Despite multiple opportunities, the applicant failed to deposit the required fee under the CGST Act, leading to the application being filed without a ruling. This detailed analysis covers the various issues raised in the judgment regarding the classification, tax rates, time of supply, invoicing practices, and eligibility for an advance ruling concerning Chaff Cutter Machines and their parts.
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