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TMI Blog2023 (12) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(h) of the said letter specifies that VAT as applicable in conformity with orders of State Government will be paid unless specifically exempted by notification of concerned State Government . Furthermore, the Central Police Force Canteen System (CPFCS) does not mention/use the terms 'Canteen Stores Department, Unit Run Canteens of the CSD and the authorized customers of CSD' in the aforesaid letter dated 28.11.2013. Thus the applicant is not covered under the Unit Run Canteen as they are a subsidiary canteen of CPF canteen under the Ministry of Home Affairs. Therefore the applicant is not entitled to claim the exemption provided under the Notification No. 7/2017-Central Tax (Rate) dated 28.06.2017. Whether similar exemption can be availed under State GST also? - HELD THAT:- The applicant is not entitled for exemption provided under the Notification No. 7/2017-Central Tax (Rate) dated 28.06.2017. Since similar exemptions are issued by State GST on subject issues, it is found that the applicant is not entitled for any exemption even under the Notification issued by the State GST. Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Police Force Canteen System (CPFCS/ CPF Canteen System), set up vide letter No. 27011/75/201 l-R W dated 18.11.2011, issued by the Resettlement Welfare Department, Police Division-II, Ministry of Home Affairs, Government of India. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers? b. Whether similar exemption can be availed under State GST also? c. Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date? 4. Admissibility of the Application : The advance ruling sought by the applicant on the questions, at para 3 supra. The applicant vide the said questions sought to know the applicability of certain exemption notifications issued under the provisions of the CGST Act 2017, which are covered under Section 97(2)(b) and hence the application is admissible under Section 97(2)(b) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes the following facts relevant to the issue: 5.1 The applicant is a subsidiary canteen of Central Police Force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with the financial statements submitted by them at a later date; adjusted the liabilities with the ITC which is ineligible; Show cause notice No. 38/2021-22 dated 3.03.2022 was issued demanding the short paid GST liability of Rs. 52,62,236/- under Section 74 of the CGST Act 2017; the exemption from payment of GST is extended only to the Canteen Stores Department / Unit Run Canteens in terms of Notification No. 07/2017-Central Tax (Rate) dated 28.06.2017. PERSONAL HEARING PROCEEDINGS 8. Sri. Gireesha B R, ACP, CAR Hq., along with Sri. Shishir, C A Authorised Representative of the applicant appeared for personal hearing proceedings held on 07.09.2023, reiterated the facts narrated in their application and also requested for additional hearing. Accordingly one more opportunity of personal hearing was granted and Sri. Gireesha B R, ACP, CAR Hq., along with Sri. Shishir, C A appeared and furnished the copies of OM dated 18.09.2006 along with copy of letter dated 28.11.2013, both issued by the Ministry of Home Affairs, Government of India. FINDINGS DISCUSSION 9. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the authorized customers 13. It is clearly evident from the above table of the Notification supra that the exemption from levy of GST is only in respect of supply of goods by the CSD to the Unit Run Canteens, to the authorized customers and by the Unit Run Canteens to the authorized customers. In view of this we proceed to decide whether the applicant is covered under Unit Run Canteen or not. In this regard we invite Hence to Notification No. 6/2017-Central Tax (Rate) dated 28.06.2017 which clearly specifies that the CSD i.e. Canteen Stores Department, Unit Run Canteens of the CSD and the authorized customers of CSD are under the Ministry of Defence, Government of India. It is an admitted fact that the applicant is a subsidiary canteen of the Central Police Force Canteen System (CPFCS), under the Ministry of Home Affairs, Government of India, formed in terms of permission granted vide letter No. DA-VII/SC-CP/2013 dated 28.11.2013. Further, para 4(h) of the said letter specifies that VAT as applicable in conformity with orders of State Government will be paid unless specifically exempted by notification of concerned State Government . Furthermore, the Central Police Force Canteen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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