In re Sri Venkata Vijaya Durga Traders (GST AAR Andhra Pradesh)
Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not?
The Tamarind Seed as referred by the applicant is classified under schedule -I as per Sl-No. 70 of Chapter / Heading/ Sub – Heading/ Tariff Item of 1207 as per the table of Notification No.1/2017 – Central Tax (Rate), Dated: 28th June 2017 and the applicable rate of tax is 5% (2.5% under Central tax and 2.5% State tax).
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
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. 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 Venkata Vijaya Durga Traders (hereinafter referred to as applicant), registered under the Goods & Services Tax.
2. The Provisions of the COST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the COST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act
3. Brief Facts of the case:
M/s. Sri Venkata Vijaya Durga Traders, 20/5/16, Reddy Street, Parvathi Puram, Vizianagaram (hereinafter referred to as the Applicant) are wholesale dealers dealing in Tamarind, Tamarind seed, oil seeds, pulses and cereals.
The applicant had filed an application in form GST ARA-01, Dt: 21.05.2Qi9, by paying required amount of fee for seeking Advance Ruling on the following issues, as mentioned below:
4. Question raised before the Authority:
Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not.
On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i.e. Superintendent, Bobbili Range, Vizianagaram CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017.
In response, no remarks arc received from the jurisdictional officer concerned regarding whether there are any proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant.
5. Record of Personal Hearing:
Sri NJagannadham, the applicant himself appeared for Personal Hearing on 18.09.2019 and they reiterated the submission already made in the application.
6. Applicant’s Interpretation of Law and Facts.
The applicant submits the following regarding the applicability of the rate of tax of tamarind seed.
i) The Government of India, Ministry of Finance, Department of Revenue issued Notification No. 2/2017 Central Tax (Rate) Dated. 28th June 2017, Under CGST Act. In the said notification, Serial Number 86 of the Schedule is specified as under.
