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TMI Blog2021 (6) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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. - TN/12/ARA/2021 - - - Dated:- 22-4-2021 - THIRU SENTHILV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that their Jurisdictional Office, which is CGST Pollachi has already clarified the classification between the Dry Coconut (Edible) HSN 08011920 and Copra (Dry Coconut for Milling) HSN 1203 via Provisional Assessment under Section 60 of the GST ACT. Their sister Concern M/s. Shree Parshwanath Corporation, Pollachi Tamilnadu (GSTIN 33ACOPV9088M1ZG) and its branch in Jaipur, Rajasthan (GSTIN 08ACOPV9088M1Z9) and Mumbai Customs have also clarified the classification. They requested to determine the rate of tax under Advance Ruling for both the respective HSN entries that is Dry Coconut (Edible) HSN 08011920 86 Copra (Dry Coconut for Milling) HSN 1203. They had furnished the Clarification Order under Provisional Assessment by CGST Pollachi T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 vide ARN No. ARNAD330820002915E dated 16-08-2020 wherein it was submitted that they are having their office at 24B, Meenkarai Road, Pollachi, Coimbatore, TamilNadu Pin - 642 004 and engaged in dry coconut processing and trading business and stated that their commodity for business is Dry Coconut (Edible) (HSN 08011920) and is being sold to Kirana Grocery stores in North India states i.e. to Rajasthan, Gujarat, Haryana 86 Jammu Kashmir. The Tax Payer further stated that there is one more item viz., Dry Coconut (milling) (HSN 12030000) which is also known as Copra is being sold to oil mills in the market. Hence, the main purpose of the application for Provisional assessment of the tax payer is to confirm the HSN code of their produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-TRU dated 07-12-2017 clarified that coconut, fresh or dried, whether or not shelled or peeled falls under 0801 and attracts Nil GST. As per the HSN explanatory Notes, this heading excludes Copra (Head 1203) which is defined as dried flesh of coconut used for the expression of coconut oil and unsuitable for human consumption in the Notes. For classification of goods, the foremost consideration is the statutory definition and any guideline provided by HS Explanatory Notes. Samples were drawn from the running stock of the tax payer by the CGST Central Excise, Pollachi division Preventive Section (Test Memo 01/2020 dated 06-10-2020) and on testing of the same the analysis report by the Quality Testing Laboratory Coconut Development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling on What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (Dry Coconut for Milling), HSN 1203 respectively? 7.1 We first address the issue of admissibility of the application under Section 97/98 of the CGST Act. The question raised is on the rate applicable as per the Notification issued in respect of the products supplied by the applicant and therefore covered under Section 97 (2) of the Act. Section 98 of the CGST Act 2017/TNGST Act 2017 provides the procedure to be followed on receipt of the application. The same is given under for ease of reference: 98 (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is not meant for expression of oil under HSN Code 080 11 920 with NIL GST whereas dried coconut meant for expression of oil will fall under HSN 1203 with 5% GST and there is no confusion on classification of goods therefore there is no requirement for Provisional Assessment under Section 60 of the CGST Act 2017 Thus 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. Therefore, 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. 8. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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