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2019 (2) TMI 1525 - AAR - GSTClassification of goods - Gudakhu - liability to pay NCCD (National Calamity Contingency Duty) - Held that:- Gudakhu as manufactured by the applicant is certainly not classified under any specific tariff item in any of the sub-headings under the Heading 24 03. Accordingly, it can be classified and rightly so under the residual tariff item 2403 99 90 - other’ of the said Chapter Heading because of its composition, character and use. Determination of the liability to pay NCCD (National Calamity Contingency Duty) - Held that:- It is clarified that the aforesaid duty is a levy under the Central Excise Act and not under the CGST/ OCST/IGST Act. The scope of issuing a ruling u/s 98 of the OGST/CGST Act is limited to the extent prescribed in sub-section (2) of Section 97 of the OGST/CGST Act. NCCD being not a levy under the OGST/CGST Act, it is not within the competence and mandates of the Authority of Advance Ruling constituted u/s 96 of the OGST Act to give a ruling on the liability of the applicant to pay NCCD.
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