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TMI Blog2021 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. J. K. Food Industries (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/76/2020 dated 17.09.2020. 3. The appellant has raised the following questions for advance ruling in the application for Advance Ruling filed by it before the Gujarat Authority for Advance Ruling (herein after referred to as the 'GAAR'). 1. Under which tariff Heading the product dealt in by the applicant i.e. PAPAD of different sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d fit and as and when deemed fit by the consumer. The appellant further submitted that their product "Papad" of different shapes and sizes that are neither fully cooked nor in ready to eat condition, eligible to be classified under Chapter Tariff Heading - 1905 of Customs Tariff Act, 1975 accordingly, vide entry at Sr. No. 96 under Noti. No. 02/2017-CT (Rate) dated 28.06.2017, product in question is exempted from the levy of tax. 6. The GAAR, vide Advance Ruling No. GUJ/GAAR/R/76/2020 dated 17.09.2020, inter-alia observed that 'Papad' has not been defined or clarified under Customs Tariff Act, 1975, the 'CGST Act, 2017 or the Notifications issued under the CGST Act, 2017/ GGST Act, 2017 / IGST Act, 2017. It is well settled principle of int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of different shape and sizes manufactured and supplied by applicant in "un-fried Fryums" and not "Papad" and is classifiable under Tariff item 21069099 of the First Schedule to the Customs Tariff Act, 1975. 2. What is the applicable rate of CGST and SGST on supply of such papad of different shapes and sizes. Answer: Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product 'Un-fried Fryums' as per Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate), dated 28-6- 2017, as amended, issued under the CGST Act, 2017 and Notification No. 1/2017-State Tax (Rate), dated 30-6-2017, as amended, issued under the GGST Act, 2017 or IGST Act, 2017. 7. Aggrieved by the aforesaid advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as possible, be returned to the said concerned officer. (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 question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: 10. The appellant has submitted that legality and propriety of the impugned order in terms of Section 98(2) of CGST Act, 2017 is required to be examined and a decision to be taken whether the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Act". As per column No. 17 of the Form GST ARA-01, if the question raised in application is not already pending in any proceedings in the applicant's case under any of the provisions of the Act, then the applicant is required to "tick" box before item (a) of column 17 of the said Form. 14. The appellant had "ticked" both the items (a) and (b) of column 17 of Form GST ARA-01, in the application filed before the GAAR in Form GST ARA-01, meaning that the question raised in the application is neither already pending nor already decided in any proceedings in applicant's case under any of the provisions of the Act. However, when the officers of the DGGI Surat had visited the premises of the appellant and recorded the statement of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for advance ruling would not have been admitted in view of the proviso to sub-section (2) of section 98 of the CGST Act, 2017 and the question of issuing advance ruling would not have arisen. 17. However, the appellant have not informed the aforesaid material facts to the GAAR at any given point of time thereby willfully suppressing the fact from the Authority and obtaining the Ruling by suppressing the facts. Section 104 of CGST Act, 2017 stipulates that any Ruling obtained by the applicant under Section 98(4) of the CGST Act, 2017 by "fraud or suppression of material facts or misrepresentation of facts", may be declared void ab-initio. Section 104 of CGST Act, 2017 has been reproduced below for ready reference. 104. Advance ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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