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TMI Blog2019 (4) TMI 2041X X X X Extracts X X X X X X X X Extracts X X X X ..... in Application No. AAAR/01/GST/2019 - - - Dated:- 12-4-2019 - SRI. B. HARERAM AND SRI. J. SYAMALA RAO, MEMBER Present for the Applicant : Sri. Vallabhaneni Mohan Rao, ORDER M/s JAYALAKSHMI TOBACCO COMPANY, (hereinafter also referred as an applicant), having GSTIN:37BIWPS7726L1Z2 are commission agents dealing with tobacco leaves. The applicant has various business activities, such as procuring tobacco leaves from farmers as well as from traders and acting either as commission agent or as seller as the case may be. The applicant has filed an application in Form GST ARA-01, dated 14.03.2018, for seeking advance ruling on 'tax liability for certain business activities'. The questions are as follows: 1) Issue Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission agent collect GST from buyers and pay or not? State Member View The transaction referred to in falls under 'acting as an agent' on behalf of other taxable persons, who makes taxable supply of goods as an agent. As per clause VII of Section 24 of CGST/ APGST Act'2017, the Commission Agent has to get registered under the Act and has to pay GST when sell the tobacco leaves received from trader in an auction, and can collect GST from buyers Central member View Please refer to Issue No.1. The activity is exempted from GST. 5) Issues Raised by the applicant The Commission Agent receives tobacco from farmers and sell them within the state. He takes commission from farmers for his services and it is less than &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues raised by the applicant, vide letter dt.09.6.2018. The applicant attended personal hearing on 14.12.2018 and requested time for submission of additional information. Subsequently, M/s. Jayalakshmi Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn. In light of the plea that the applicant himself applied for cancellation of his registration under GST, and the jurisdictional authority confirmed the cancelation in Form REG. 19 dt 27/2/2019 with effect from 31.01.2019, and as the ruling is binding only on the applicant and the jurisdiction authority, the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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