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TMI Blog2018 (10) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Jeena Exports at No. 11 A, Spencer Compound, Dindigul 624001, Tamilnadu (hereinafter referred as the Applicant) is engaged in Trading in Coir Fibre, Coir Pith and Curled Coir. The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted the copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. They are registered under GST vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific tax rate for the same. The coir products are not taxable in earlier Central Excise Law or under VAT law. If coir pith is classified under the same chapter in GST, applicable rate is 0%. As there is no specific clarification on the same in the GST law, they want to know the taxability of the product under GST. 3.1 The Authorized Representative of the Applicant was heard in the matter. They stated that they purchase coconut husk and extract coir pith. They submitted write up of manufacturing process and undertook to submit invoices for procuring husk and invoices for selling coir pith within a week. They stated that they do not need another hearing. Subsequently they furnished the above details for perusal. 3.2 All documents submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. On perusal of Chapter Heading 5305 of Customs Tariff, 53050010- Coir bristles fibre, coir mattress fibre, coir short fibre, coir bit fibre, decorticated coir fibre 53050040 - Coir pith, processed in value added form like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]"; From the above, it is clear that only "coir fibre" was covered under the exemption upto 25th July 2018. Thereafter "coir pith compost other than those put up in unit container and bearing a registered brand name/ brand name" alone is added to the exemption list. 4.4 The products in question are coir pith in raw form which is either sold as loose form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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