Case Law Details
In re Sourav Dey (GST AAR West Bengal)
The Authority for Advance Ruling (AAR), West Bengal, addressed an application from Sourav Dey regarding the Goods and Services Tax (GST) liability on de-husking raw pulses. The applicant, who processes raw pulses into ready-to-use de-husked pulses (dal) and packs them in unbranded 30kg bags for sale, sought clarification on whether this activity is subject to GST. The applicant’s interpretation was that unbranded and unpacked de-husked pulses (dal) are exempt from GST, regardless of whether they are purchased as whole pulses and then de-husked or if a trader processes their own whole pulses. The specific question posed for advance ruling was: “Whether de-husking of raw pulse into pulse ready to use for further sale is liable to pay GST? The bags packed are of 30kg without any brand name.”
The AAR determined that the question fell under the classification of goods as per sub-section (2) of section 97 of the GST Act. The authority scheduled personal hearings for the admission of the application on July 3, 2025, and July 16, 2025. These dates were communicated to the applicant via email, but no one appeared on either occasion. A subsequent hearing was scheduled for July 24, 2025, and the applicant was informed by email on July 17, 2025. However, on the same day, the applicant communicated via email their intention to withdraw the advance ruling application and stated they no longer wished to pursue it. Given the applicant’s request to withdraw and their non-appearance at the scheduled hearings, the AAR concluded there was no need for further proceedings. Consequently, the Authority rejected the application without admission due to the applicant’s withdrawal and lack of representation. The applicant was to be formally informed of this decision.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL
1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression ‘GST Act’ would mean the CGST Act and the WBGST Act both.
1.2 The fact of the case as it appears from the submission made by the applicant in FORM GST ARA-01 is that the applicant procures raw pulse and de-husks it in his manufacturing unit for pulses ready to use. Then, pack those pulses into bags of 30kg for final sale. No brand name is there and not manufactured for any particular person.
1.3 The applicant states its interpretation of the above stated matter as follows:
(a) If a trader purchases whole pulses, de-husks them and sells them as dal- the GST rate on the sale of de-husked pulse applies:
Unbranded and Unpacked Dal-Exempt (0% GST)
(b) If the trader purchases whole pulses in his own account, gets them de-husked and then sells the de-husked pulses (Dal), the GST implications will be:
Unbranded & Unpacked De-husked Pulses (Dal) – Exempt from GST (0%)
1.4 In light of aforesaid circumstances, the applicant has filed this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking an advance ruling as to-
(i) Whether de-husking of raw pulse into pulse ready to use for further sale is liable to pay GST? The bags packed are of 30kg without any brand name.
1.5 As per sub-section (2) of section 97 of the GST Act, the question on which the advance ruling is sought under this Act, shall be in respect of, —
a. classification of any goods or services or both;
b. applicability of a notification issued under the provisions of this Act;
c. determination of time and value of supply of goods or services or both;
d. admissibility of input tax credit of tax paid or deemed to have been paid;
e. determination of the liability to pay tax on any goods or services or both;
f. whether applicant is required to be registered;
g. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
1.6 The question on which advance ruling is sought by the applicant is found to be covered under clause (a) of sub-section (2) of section 97 of the GST Act.
1.7 This authority fixed dates for personal hearing on 03.07.2025 and 16.07.2025 for admission of the application for advance ruling and the suo motu adjournments were all intimated by mail to the applicant. None appeared on the specified dates in response to the mails. Then another adjournment for hearing was given by this authority fixing date for hearing on 24.07.2025 and the date was intimated by mail dated 17.07.2025. Meanwhile the applicant has intimated by mail on the same day that the applicant does not want to pursue with the application for advance ruling filed by him. The applicant likes to withdraw the same. Under this circumstance this authority finds no necessity for further hearing. Order is passed today.
1.8 In view of the above fact and keeping in mind that no personal hearing in the matter could take place due to non-appearance of the applicant and/or his authorized representative, the application is not admitted. It is hereby rejected. Intimate the applicant accordingly.
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