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2022 (12) TMI 122 - AAR - GSTClassification of goods - rate of GST - sale of rejected paddy seed - fit for human consumption or could be used for Industrial usage, Cattle feed production, Manure production etc. - HELD THAT:- The goods under question would merit classification under a heading only if the conditions as stipulated are adhered to. The rules of interpretation for classification, section notes and chapter notes as specified under Customs Tariff Act 1975 are applicable for classification of the impugned goods. Any additional usage / functionality would disentitle the impugned goods from getting classified under any heading. Needless to mention here that, besides this the technical information and parameters of the impugned goods intended to be traded by the applicant consequent upon its receipt from the supplier, its intended use downstream is also of much relevance for arriving at the appropriate classification of the same. Purely based on the description of the goods mentioned in the tender / agreement document with Chhattisgarh State Cooperative Marketing Federation i.e., rejected paddy / damaged paddy (not fit for human consumption) would merit classification under chapter heading 1006 10, subject to stipulations and conditions as mentioned in the Section note and chapter note. Any further classification i.e., whether the rejected paddy/damaged paddy is of seed quality or other is not possible in absence of further description or technical information or parameters of the impugned goods. Applicable tax rate on such goods - HELD THAT:- There is no doubt that the same depends upon the classification of the goods in question as discussed above and the effective rates of such goods are specified in schedules appended to Notification no. 01/2017-CT(Rate) dated 28.6.2017 as amended and subject to the adherence of stipulations mentioned therein - the applicable rate of tax on all goods classifiable under chapter 10 i.e., cereals is 2.5% CGST 2.5%SGST, in terms of entry no. 45 to 59 (except sr. no. 57) to Schedule-I to Notification no. 01/2017-CT(Rate) dated 28.6.2017 as amended vide Notification No. 6/2022-Central Tax (Rate)New Delhi, the 13th July 2022, effective from 18.7.2022. In view of the section 103 of CGST Act, 2017, the ruling given IN RE: M/S. SAM OVERSEAS [2019 (3) TMI 1954 - APPELLATE AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND] would be binding only on the relevant applicant and on the concerned officer or the jurisdictional officer.
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