TMI Blog2018 (11) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... (GST)/2018 - - - Dated:- 20-8-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. J. Rasool Khan (Authorized Representative) Present for the Jurisdictional Officer: Received Remarks Note : Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of 30 days from the date of service of this order. M/s. J Abdul Rawoof Khan also referred as applicant), having GSTIN: 37AABFJ4031B1Z0 are engaged in manufacturing of Biris, for that the necessary raw material i.e. Biri leaves and Tobacco powder mostly purchases from both the registered and unregistered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an authorized representative has attended on behalf of the applicant and submitted the facts of case as under: The applicant is purchasing Biri leaves and tobacco powder, mostly from the registered dealers of within an outside the state of Andhra Pradesh, and manufacturing the same in to Biris. The resultant Biris are sold within the state of Andhra Pradesh Only. Prior to introduction of APGST Act, 2017, the applicant is registered under the Central Excise Act, and used to pay the duties and taxes thereon regularly. Further, the turnovers of the applicant during the following financial accounting years are as under; 2015-16 : ₹ 6,01,250 2016-17 : ₹ 5,52,500 April 2017 to June 2017 : ₹ 1,95,000 The authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r APGST Act, 2017 reads as under; 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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