9911796707
TMI Blog2019 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 in GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: What is the rate of tax applicable under GST on Areca Palm Leaf Plates? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of manufacturing and sale of Areca Palm Leaf Plates (machine pressed). b. The applicant states that Arecanut palm is one of the important commercial crops of Malenadu. Though the betelnut is used widely in various forms yet the sheath attached to the leaf of are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.1 The commodity in question is examined and found that the Areca Palm Leaf plates are manufactured out of the pericarnium of the Areca leaves (sheaths). The Areca Leaves has the leaflets jutting out of the midrib and the areca leaf is attached to the areca tree by a wide pericarnium, which is like a sheath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule I - 2.5% CGST 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets It is clearly evident that the areca leaf plates are made out of a part of the areca plant and hence would be a leaf product and hence gets covered under this entry and hence liable to tax at 2.5% under the CGST Act and also at 2.5% under the Karnataka GST Act, 2017. 6. In view of the foregoing, we rule as follows RULING The Areca Leaf plates made out of pericarnium of areca leaves are liable to tax at 2.5% from 22.09.2017 under the CGST Act as per entry no. 198A of Schedule I of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No.27/2017 - Central Tax (Rate) dated 22.09.2017. Similarly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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