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TMI Blog2025 (3) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 1.0 At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act, 2017. 2.0 M/s Jude Foods India Private Limited (hereinafter 'the Applicant') has made a debit in their Electronic Cash Ledger with reference Number DC3309230372122 dated 24-09-2023 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. The online application form for advance ruling dated 10th Nov, 2023 was physically received on 15-11-2023 as mandated under Rule 107A. 3.0 STATEMENT OF FACTS AS NARRATED BY THE APPLICANT: * M/s. Jude Foods India Private Limited (hereinafter ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The state tax officer has further commented that as per Notification No. 11/2017-CT(Rate) dated 28-06-2017, in serial No. 26, the rate of Tax is clearly specified as 5% for services of 'All food and food products falling under Chapter 1 to 22' and concluded the same. 6. PERSONAL HEARING Personal hearing was held on 03-01-2025. Shri. S. Venugopal Chartered Accountant for M/s. S. Venugopal & Co attended the hearing. The authorized representative (AR) of the applicant reiterated the submissions made in the application and explained the activities being carried out by the applicant. The members requested AR to furnish certain documents which he has accepted to furnish the same at the earliest. 7. DISCUSSION AND FINDINGS 7.1. M/s. Jude Foods India Private Limited (hereinafter 'the Applicant') along with direct sales of fresh fish, chilled fish and frozen fish to the customers, is also providing fish processing services. Raw fish and Prawns owned by others are received in ice. The applicant cleans, cuts, fillets or peels the fish and prawns. It is then frozen, packed and labelled. The product is then stored in cold storage at minus 18 degree centigrade. The packed p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer maintained at minus 18 degree centigrade or less. 7.6. The query or clarification sought by the applicant is "What is the classification and rate of tax on "FISH PROCESSING?". Their contention is that their activity is classifiable under 998812 as Fish processing services which attracts 5% (CGST-2.5% and SGST-2.5%) in terms of Notification No. 11/2017-CT(Rate) dated 28-06-2017 amended by Notification No. 31/2017-CT(Rate) dated 13th Oct, 2017. 8. Notification No. 11/2017-CT. (Rate) dated 28th Jun, 2017 notifies the percentage of tax on certain intrastate supply of services. In Sl. No. 26, under heading 9988 (Manufacturing services on physical inputs (goods) owned by others", which enumerates series of classification on activities in relation to manufacturing/handling of goods which arc treated as Services by way of job work. The definition of 'Job work' is given as (68) "job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly; 9. Therefore, it is submitted that from the provisions of the CGST Act, 2017, there are three essential requirements to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they are charatarised as outsourced portions of a manufacturing process or a complete outsourced manufacturing process. Since the heading covers manufacturing services, the output is not owned by the unit providing this service. Therefor the value of the services in this heading is based on the service fee paid, not the value of the goods manufactured. 99881 Food, beverage and tobacco manufacturing process 99811 Meat processing services 998812 Fish processing services 998813 Fruit and vegetables processing services 13. In respect of the liabilities reflecting the GST portal of the applicant as stated by the State Officers, penalty under the IGST of Rs. 6,79,918/- is due to interception of the goods conveyance belonged to the applicant by the Deputy State Tax Officer, Nagercoil during the verification/inspection of the conveyance under the provisions of Section 68 of the Act. After detaining the vehicle under Section 129 notice was issued for non-accompanying of valid documents such as export e-invoice with connected e-way bills for the taxable goods transported. The applicant had discharged the penalty raised in the notice as mentioned in the order. 14. In the second en ..... 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