Home Case Index All Cases GST GST + AAR GST - 2020 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 1206 - AAR - GSTScope of Advance Ruling application - Classification of goods - Flavored Milk - to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? - HELD THAT:- It is an undisputed fact that the applicant supplies the impugned product under the brand name “Nandini”, to the owner of the said brand M/s. KMF, against whom an offence case is pending before DGGI, Bangalore. The applicant themselves admitted that M/s KMF hold 90% shares and hence have management / administrative control over the applicant. M/s KMF are the owners of ‘Nandini’ brand, against whom an offence case is pending before DGGI, Bengaluru on classification of flavoured milk. Thus it is very clear that the applicant, being the job worker to M/s KMF, becomes part of M/s KMF, as they also supply the same product of ‘flavoured milk’ and hence is bound to oblige the conclusion of the proceedings in this regard. Hence the pendency of the proceedings automatically applies to the applicant also. Therefore the instant application is liable for rejection, under first proviso to Section 98(2) of the CGST Act 2017. The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017.
|