TMI Blog2018 (9) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... t their import consignments are being provisionally assessed under the Customs Act after coming into effect of GST for classification of subject goods which is the same issue that has been raised by them in this application before us. In view of admission by the applicant at the time of Personal Hearing that in the present GST regime also, their import consignments have been provisionally assessed for classification and accordingly, applicability Of Customs duty and IGST on the same, their application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained by this authority and is accordingly rejected. The subject application for advance ruling made by the applicant is rejected unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)? Q. 4. mother, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject goods. Hence the following questions have been raised by the applicant before us, for determination: 03. CONTENTION - AS PER THE CONCERNED OFFICER The jurisdictional Deputy Commissioner, vide letter dated March, 2018 has submitted that: on the similar issue a Show Cause Noticed dtd.02.05.2017 has been issued to the applicant and the same has been confirmed by the Principal Commissioner, Vishakhapattanam, Central GST Commissionerate, vide OIO NO.VSP-WXCUS-001-COM-023-17-18 dtd. 13.02.2018; similar case of applicant has been pending for decision With different forums of the Department ; the said dispute relates to Mono Calcium Phosphate [with a brand name BIOFOS] which was imported during the period 2012-2013 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017. 04. HEARING The case was taken up for preliminary hearing on dt.28.03.2018 with respect to admission or rejection of the application when Sh. Harsh Shah, Advocate, duly authorized along With Shri Saurabh Saboo, General Manager Finance appeared and made contentions for admission of application as per their written submission. During hearing, Sh. Ziaur Rahman, (Inspector), Jurisdictional Officer appeared, made written submissions and contended that proceedings have been initiated against the applicant as per the details made in the submissions and that the application needs to be rejected. The applicant also confirmed that proceedings under Central Excise Act were there but the same would not debar them from ARA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords shall, as soon as possible, be returned to the said concerned officer. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant: Provided also that where the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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