9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 480 - AAR - GSTMaintainability of application - scope of Advance Ruling application - Classification of goods - rate of tax - Dry Coconut (Edible) - Copra (Dry Coconut for milling) - taxable under HSN 08011920 and HSN 1203 respectively or not - HELD THAT - The first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in any proceedings in the case of the applicant under any provisions of this Act. It is evident that the classification of the products and the applicable rate under GST, has been taken up in depth while deciding the application made by the applicant seeking Provisional Assessment under Section 60 of the CGST Act, 2017 vide ARN No. ARNAD330820002915E dated 16-08-2020 before the Jurisdictional Authority - it is seen that the classification of the a products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. As per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible - Application not maintainable.
Issues:
1. Admissibility of the application under Section 97/98 of the CGST Act. 2. Determination of the rate of tax for HSN entries: DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (Dry Coconut for Milling) HSN 1203. Issue 1: Admissibility of the application under Section 97/98 of the CGST Act: The Authority analyzed the application's admissibility under Section 97/98 of the CGST Act. The applicant had previously sought Provisional Assessment under Section 60 of the CGST Act, and the classification and applicable rate under GST were already decided in those proceedings. The Jurisdictional Authority had clarified the classification of the products, stating that Edible Dry Coconut falls under HSN Code 08011920 with NIL GST, while Dry Coconut for Milling falls under HSN 1203 with 5% GST. Consequently, the Authority found that the present application seeking a ruling on the applicable rate for the same products was inadmissible under the first Proviso to Section 98(2) of the Act. Issue 2: Determination of the rate of tax for HSN entries: DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (Dry Coconut for Milling) HSN 1203: The applicant, engaged in dry coconut processing and trading, sought a ruling on the tax rate for the mentioned HSN entries. The applicant's products were classified as Edible Dry Coconut and Dry Coconut for Milling. The Customs Tariff Act, 1975, clarified that Edible Dry Coconut attracts NIL GST under HSN Code 08011920, while Dry Coconut for Milling falls under HSN 1203 with a 5% GST rate. Samples were tested, confirming the product as Edible Dry Coconut. The State jurisdictional authority did not report any pending proceedings on the applicant's case regarding the raised issues. The Authority thoroughly examined the facts, documents, and submissions before ruling that the application was inadmissible due to the prior decision on classification and applicable rates under GST. In conclusion, the Advance Ruling Authority ruled that the application was not admissible under the first Proviso to Section 98(2) of the CGST Act as the classification and applicable rates for the products in question had already been decided in prior proceedings under Section 60 of the Act.
|
