9911796707
TMI Blog2022 (1) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... tely 5kg, 10kg and 30kg pots and it will be in the form of lump (jaggery). The weight of none of the lumps are similar to each other; that the jaggery will be brought to APMC Yard wherein it will be examined by APMC Authority. In APMC Yard it will be handed over to the godown of selling commission agent and after bidding, the goods will be given to purchaser and there after weighment is made before the purchaser. The entry 91A says Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labeled is exigible to CGST at 2.5%. which means all types of jaggery which are prepackaged and labeled is exigible to CGST at 2.5%. - KAR ADRG 06/2023 - - - Dated:- 23-1-2023 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay tax on any goods or services or both and hence is admissible under Section 97(2) (b) and 97(2) (e) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1 The applicant states that they deal in jaggery which is exempted from GST as per SI.No.94 of Notification No.2/2017-Central Tax (Rate), dated 28.06.2017. They have also stated that as per Notification No.6/2022-Central Tax (Rate), dated 13-07-2022, jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled has been inserted in to Schedule 1-2.5% at Sl.No.91 A under the HSN code 1701 and 1702. 5.2 The applicant states that they deal in jagger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant submits that as per Notification No.6/2022 Central Tax (Rate) dated 13th July 2022, jaggery of all types including cane jaggery (gur), palmyra jaggery, pre-packaged and labelled; khandsari sugar, pre-packaged and labelled; has been made taxable at the rate of 2.5% and 2.5% respectfully under CGST and SGST which is reproduced as under: In the Notification at Point No. B in Schedule 1-2.5% at para ix-after SI.No.91 and entries relates thereto, following SI.No. and entries shall be inserted, namely, 91A 1701 or 1702 Jaggery of all types including cane jaggery (gur), palmyra jaggery, pre-packaged and labelled; khandsari Sugar, pre-packaged and labelled ; 5.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the wording of the Notification is as under,- Jaggery of all types including cane jaggery (gur), palmyra jaggery, pre-packaged and labelled; khandsari Sugar, pre-packaged and labelled The applicant has stated that bare reading of the notification does not clarify the taxability of the jaggery which is sold in APMC Yards and wrapped and stitched in loose gunny sheets. 6.2 The applicant is of the view that jaggery which is sold as mentioned is exempt and only such jaggery which is pre-packed and labelled i.e., branded is taxable. PERSONAL HEARING / PROCEEDINGS HELD ON 10.11.2022 7. Shri V.R. Desai, Advocate and Duly Authorised Representative appeared for personal hearing proceedings held on 10.11.2022 and rei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to APMC Yard wherein it will be examined by APMC Authority. In APMC Yard it will be handed over to the godown of selling commission agent and after bidding, the goods will be given to purchaser and there after weighment is made before the purchaser. 12. Now we proceed to examine the questions one by one. The Applicant wants to know whether all types of jaggery are covered under the Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022. For this we invite reference to the Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and the same is reproduced below: B. in Schedule I-2.5%, (ix) after S. No. 91 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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