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TMI Blog2023 (6) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter 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. Sri Seetharamnjaneya Sortex (hereinafter referred to as applicant), registered under the AP Goods Services Tax Ad, 2017. 3. Brief Pads of the case: 3.1 M/s Sri Seetharamnjaneya Sortex (hereinafter referred to as applicant ) is engaged in the business of manufacturing and supplying of rice. Applicant is having GST Registration number 37ABDFS4641PIZM. 3.2 The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kinada Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST/APGST Act 2017. In response, remarks are received from the Central jurisdictional officer concerned stating that no proceedings lying pending with the issue, for which the advance ruling sought by the applicant. 5. Applicant's Interpretation of Law: The applicant submits the following legal provisions to advance his arguments 5.1 The applicant states that, in view of amendment in Entry 51 of Schedule I of notification No 1/2017-Central Tax (Rate) dated 28-6-2017, Central Tax (CGST) @ 2.5% and Slate Tax (SGST) @ 2.5% is applicable on supply of pre-packaged and labelled rice with effect from 18th July 2022. (Refer clause (viii) of sub-Para B of Para 1 of Notification No 06/2022-Central Tax (Rate) dated 13th July, 2022). The applicant states that, as per explanation (ii) of notification No 1/2017-Central Tax (Rate), The expression 'pre-packaged and labelled means a 'pre-packaged commodity' as defined in clause (I) of section 2 of the Legal Metrology Act, 2009 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the portion beginning with the words put up in and ending with the words as in the ANNEXURE , the words , pre-packaged and labelled shall be substituted; (viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (ix) after S. No. 91 and the entries relating thereto, following S. 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 ; (x) after S. No. 98 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - 98A. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled ; (xi) against S. No. 101A, in column (3), for the portion beginning with the words other than those put up in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of exports. The applicant further submits that, If advance ruling authority does not agree with contentions/interpretations stated supra, then supply of pre-packaged rice upto 25 kg for the purpose of export will become exempt from GST. Hence, following compliances under the GST law would not be required on export of exempt goods. a. Issuance of E-way bill b. Issuance of E-invoice c. Obtaining Letter of Undertaking/Bond for export. Finally, the applicant is of the view that GST would be applicable on the transactions done by them in view of the above legal provisions. 6. Personal Hearing: The proceedings of Virtual Hearing were conducted on 29.03.2023, for which the authorized representative, C.S Suman Bansal, Company Secretary attended and reiterated the submissions already made. 7. Discussion and bindings: We have examined the issues raised in the application in light of the facts and arguments submitted by the applicant. We have considered the submissions made by the applicant in their application for Advance Ruling We have considered the issues involved from which advance ruling is sought by the applicant and the relevant facts along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our etc), the supply of specified pre-packaged food articles would fall within the purview of the definition of pre-packaged commodity under the Legal Metrology Act, 2009, and the rules made thereunder, if such packaged and labelled packages contained a quantity upto 25 kilogram for 25 litre] in terms of rule 3(a) of legal Metrology (packaged commodity) Rules 2011, subject to other exclusions provided in the Act and rules made thereunder. The applicant submits that Notification No. 6 of 2022-CTR dated 13.7.2022 enumerates that GST applicable on 'pre-packaged and labelled' commodities as per the provisions of the Legal Metrology Act w.e.f. 18.07. 2022 In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is re-selling the same to another buyer be it export or indigenous. This advance ruling authority agrees with the observation regarding the applicability of GST on pre-packaged and labelled' irrespective of the fact that whether the it is for domestic sale or exported outside the country. Hence, we rule as under RULING (Under Section 98 of Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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