9911796707
TMI Blog2021 (8) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Vasudeva Dall Products Private Limited, (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: * The Applicant is engaged in the business of pulses and dalls. The Andhra Pradesh State Civil Supplies Corporation Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. NIL NIL In applicant's view milling of whole red gram into dall is an intermediate production process as job work, covered by the above entry Hence, no GST would be payable on milling charges if any. * Transportation of red gram dall to MLS points: The applicant claims that it is ancilliary and incidental to the supply of red gram dall, which is generally exempt. The applicant states that it has not provided any transport service and hence no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to that effect and received payments towards incidental charges per quintal on milled red gram. * The supply of service by way of job work in relation to food products to the Corporation is taxable under APGST Act, 2017. But the applicant reflected the said taxable supplies under exemption turnover in GSTR3B returns during the tax period from July 2017 to till date. * The jurisdictional officer mentioned that a notice dt: 19.06.2020 had been issued against the applicant under section 70 (1) of the APGST Act 2017, calling for production of documents and other evidences if any. * In the event of the applicant's failure to furnish the information despite the reminders, data had been obtained from APSCSC with year wise supply of red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the chronology of events, it is evident that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2), which reads as under, "(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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