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TMI Blog2019 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... VII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in subsection (2) of Section 97 for advance ruling; (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104(1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void sb-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the appellant's buyers need to further cut into individual sizes to make them Kalava Raksha sutra is against the settled proposition of Law laid down by various Hon'ble High Courts and Hon'ble Supreme Court of India in similar and identical facts of cases. * The Authority for Advance Ruling failed to appreciate the religious features of kalava raksha sutra and the intention of the GST Counsel in granting exemption on those products from levy of GST. The kalava raksha sutra is also called as Raksha Sutra consists of two colours and also called as mangal sutra which has the properties not only to stimulate the spiritual energy, but it is also protect the wearer from evil forces and tied for performing religious pooja and for all religious purpose. * The Authority for Advance Ruling failed to note that the kalava raksha sutras are not only tied in wrist of the hands but also tied in hips and waist of the wearer and some of the devotees may wear in the neck like garland. Hence the Kalava raksha sutra made from various yarns after braiding have to be sold in specific lengths to suit the specific request of the buyers. * The appellant is the manufacturer and wholesale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the above principles the Kalava Raksha Sutra manufactured by the appellant and sold in wholesales by weights and lengths and later cut into various sizes by the appellant's buyers still remains as "Kalava Raksha Sutra". Just because the buyers cut the same into various sizes depending upon the specific request of the individuals will not and cannot alter the nature and intend of the product. The appellant's manufacturing details with photographs along with the copies of their purchase and sale bills were produced at the time of hearing. The appellant's main request was to clarify and mention the HSN code for Kalava Raksha Sutra falling under item number 148 of chapter IX under the head pooja samagiri in notification no.2/2017(Rate). In the said notification, the HSN code was not mentioned and even now it is not updated. * It is submitted that Kalava Raksha Sutra is a braided yarn falling under chapter 56 and further the said product Kalava Raksha Sutra granted exemption by separate entry and fall under the exemption list without having HSN code. PERSONAL HEARING: 6. The Appellant was granted personal hearing as required under law before this Appellate Authority on 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rform mantra and the TALISMAN placed before the god's feet and the said talisman attached to their product. And the priest put into the devotees neck like garland. The kalava sutra attached with talisman was normally worn by devotees either in their neck, hand wrist, foot ankles or also in the hip. These kalava sutra are also worn by the devotees during the fasting periods and to ensure them to follow the spiritual guidance and they are stopped from wrong doing during the fast periods. Now a day's these kalava sutra are also used by Buddhist, Christian and Muslims religion followers. DISCUSSION: 9. We have carefully considered the various submissions made by the Appellant. Prima Facie, we find that, the appeal is filed against the Order No. 12/AAR/2019 dated 13.04.2019 = 2019 (5) TMI 1038 - AUTHORITY FOR ADVANCE RULING, TAMILNADU passed by the Tamilnadu State Authority for Advance Ruling on the application for advance ruling filed by the appellant. The appellant has received the Original Order on 13.04.2019 and have filed this appeal on 09.05.2019. The appeal has been filed alongwith appeal fees of Rs. 5000/- each under CGST and SGST whereas the fee payable is Rs. 10000/- each un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch exempts 'Pooja Samagiri-Kalava Raksha Sutra' falling under any chapter. The appellant is before us seeking relief on the eligibility of the exemption based on the observation of the Lower Authority. 10.2 As per Section 100 (1) of the CGST/TNGST Act, The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority In the case at hand the appellant is not aggrieved with the ruling of the Lower authority but aggrieved with the remarks of the lower authority in Para 4 of the Ruling of the authority, which according to them affect their entitlement to the exemption under Notification No. 2/2017-C.T.(Rate) dated 28.06.2017 as amended. We find that the lower authority has not observed/ruled on the eligibility of exemption to their product in the Ruling under appeal. We also find that the Lower Authority has ruled on the classification of the product manufactured by the appellant, which is not under dispute, therefore as per the provisions of Section 100(1) of the CGST/TNGST Act, 2017 no appeal, per se lies before this Authority. 10.3 The grievance of the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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