9911796707
TMI Blog2023 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned Schedule III as applicant's interpretation of law and/or facts. Schedule III of the Act provides various activities or transactions which shall be treated neither as a supply of goods nor a supply of services, wherein the goods supplied by applicant, on which clarification is sought by the applicant, is not found mentioned. It is pertinent to note that Notification No.02/2017 IT (Rate) dated 28.06.2017 providing exemption for inter-state supply of goods and Notification No. 1/2017 I.T (Rate) dated 28.06.2017 providing effective rate of tax for inter-state supply of goods, have not provided any exemption or concessional rate of IGST based on end use of Mattresses. Mattresses, classified by the applicant under HSN 940429, sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant who had sought it in respect of any matter referred to in subsection (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to educational institutions are exempted. 2.2 On interpretation of law, applicant has merely mentioned Schedule III. 3.1 The applicant, after consent, was given an opportunity to be virtually heard on 17.08.2022. The Authorized Signatory (AS) Sri M.V.R.K. Kishore, Manager (F A) of the applicant appeared before the authority and reiterated the submissions. When asked about the details of goods, recipients of goods and the exemptions, if any availed, the AS stated that they are manufacturer of Mattress, issued two invoices with GST @ 18% to a Karnataka State undertaking intended for student hostels run by Karnataka State Social Welfare Department and no exemption was claimed on the supplies already made against tender. The AS was asked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d authority vide letter dated 15.06.2022 stated that there are no pending proceedings on the issue raised by the applicant in the ARA application. It is further stated that no separate exemption for GST rate is given with respect to supply of Mattress to any recipient; that supply of Mattress under HSN 9404 is covered under SI. No.438 of Notification No.01/2017 CTR dated 28.06.2017; that IGST @ 18% is applicable on supply of Mattress to hostel students of Government schools, educational institutions of Government of Karnataka under Department of Social Welfare; that 18% IGST is applicable on supply of Mattress to any hostel of educational institutions. 5. The State Tax Officer vide letter Roc. No.658/2022/A2 dated 25.05.2022 stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s Coir Industrial Co-operative Society Limited. 7.2 The copy of invoices submitted by the applicant, discussed in para 3.2 supra, reveals that the Mattresses were delivered to the respective educational institutions but sold to M/s Coir Industrial Co-operative Society Limited. 8.1 The applicant has classified Mattresses under HSN 940429. The said goods are supplied by the applicant from the State of Tamil Nadu to a receiver in the State of Karnataka, which is an inter-state supply. The rate of IGST applicable to HSN 9404 as per Notification No. 1/2017 LT (Rate) dated 28.06.2017 as amended by Notification No.43/2017 IT(Rate) dated 14.11.2017 vide SI. No.438 of Schedule III -18% is as follows; SI.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above, we rule as under; RULING 1. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare. Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational institutions of Government of Karnataka under Department of Social Welfare, through M/s Coir Industrial Co-operative Society Limited is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017, as amended by Notification No.43/2017 I.T (Rate) dated 14.11.2017. 2. Applicability of IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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