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2020 (8) TMI 566 - AAAR - GSTClassification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - whether classifiable under HSN 4907 or as a “Passbook” under HSN 4820? - challenge to AAR decision. HELD THAT:- Section 2(6-b) of the Telangana records of Rights in Land and Pattadar Passbooks Act - 1971 defines “title deed and pass book” means the title deed and pass book issued under section 6-A. As per Section 2(7) of the Act “Pattadar” means includes every person who holds land directly under the Government under a Patta whose name is registered in land revenue accounts as Pattadar and who is liable to pay land revenue. Section 2(9) defines “record of right” means records prepared and maintained under the provisions, or for the purposes of this Act. The Pattadar Pass Book cum Title Deed is a document containing the details of the land owned by a person. The entries in the Pattadar Pass Book are based on the Record of Rights which is prepared in terms of the provisions of the Record of Rights in Land Act, 1971. The legal provisions for issue of the Pattadar Pass Book were first introduced in the Amendment Act 11/1980 to the Andhra Pradesh Record of Rights in Land and Pattadar Pass Book, Act 1971. Prior to this the ‘pahani’ was the most basic textual land record in Telangana prepared by the Village Revenue Officer. It did not constitute a Record of Rights, but it recorded details like the owner of the land, how they came to be in ownership of the land, mutations and tenancies - The Amendment Act 1/89 to the Andhra Pradesh Record of Rights in Land and Pattadar Pass Book, Act 1971 provided for updating of Record of Rights under Section 3(1) of the Act and for the regularisation of unregistered transfers and alienations under section 5-A of the Act. Either a registered document or certificate issued from the Mandal revenue officer after paying registration fee and stamp duty is considered as document of title and on the basis of such document of title the revenue authority updates the Record of Rights. The updated information in the Record of Rights is entered in the Pattadar Pass Book cum Title Deed. Therefore, the Pattadar Pass Book cum Title Deed is not a document of title as claimed by the Appellant and is not classifiable under Chapter Heading 4907 of the Customs Tariff Act, The Pattadar Pass Book cum Title Deed is classifiable under Chapter heading 4820 of the Customs Tariff Act. AAR decision upheld.
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