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TMI Blog2018 (11) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Naga Limited, No.1, Trichy Road, Dindigul 624005. (herein after referred as the Applicant or Naga) is a registered person under GST 2017 with GSTIN 33AAACN2369LIZD. They have sought Advance Ruling on the following question : "Whether exemption provided under the chapter heading 9986 in Sl.No. 54(e) of GST Notification No.12/2017-CT (R) dated 28.6.2017 for the service providers who have rendered Handling services such as loading , u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28.06.2017 is limited only to the supply chain commencing from the stage of the Cultivator or Producer and extended up to the primary market. It did not include an entire market including further traders and ultimate consumers. Since, in the instant case, the service is not for the supply from Cultivators to the primary market, but from an importer (through availing the handling services of the port company) to the secondary or tertiary market in respect of unprocessed Agricultural produce, few service providers feel exemption may not be applicable in respect of imported goods and pay GST on the services rendered and claim the same from the applicant. The applicant has stated that as per the definition of 'Agricultural Produce', the restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies as stated in their application. Thus, the question is on the liability to pay tax on the services supplied to them and not on the supply made by them. 4.1 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;; From the above, it is evident that an applicant can seek an Advance Ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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