TMI Blog2019 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... lication No. 12 - - - Dated:- 18-12-2018 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Shri Sanjay Gupta, Partner Concerned Officer: Mrs. Preeti Manral, DC-SGST Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as Act ) and the rules made thereunder filed by M/s. Sam Overseas, 32, VIM Square, Rudrapur seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) of CGST/SGST Act, 2017, the present application is hereby admitted. 5. The Joint Commissioner (Executive), SGST, Rudrapur Division, in concurrence with the report from Deputy Commissioner, SGST, Khand-l, Rudrapur, vide his letter dated 04.10.2018 submitted the report, in this regard, as under: 1. On point no. 1, the question raised by the applicant in his application is neither already pending nor has the same been determined in any proceedings in party s other matters under the provisions of this Act. 2. On point no. 2, there is no entry with the name of Rejected Seed in Uttarakhand Goods and Service Tax Act 2017. There is a description of All goods other than seed quality at Sl. No. 63 of its Schedule-I, supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% on supply of these Rejected Wheat Seed and Rejected Paddy Seed . The details is as under - Chapter/Heading/Sub-heading/Tariff Item Description of goods GST Rates Rate of tax 12. Central CGST State/UT SGST/UTGST Inter-State IGST Compensation Cess All goods other than of seed quality 2.5% 2.5% 5% Nil (b) [Ruling per: Amit Gupta, Member] - Respectfully, I have gone through the views expressed by Hon ble Member, Shri Vipin Chandra. I d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- Seed kg. 100199 -- Other: 10019910 --- Wheat Kg 10019920 --- Meslin kg. HS Code Description of goods Unit (1) (2) (3) 1006 RICE 100610 - Rice in the husk (paddy or rough): 10061010 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing/Tariff Item Description of goods GST Rates Rate of tax Central CGST State/UT SGST/UTGST Inter-State IGST Compensation Cess 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] Nil Nil Nil Nil 1006 Rice [other than those put up in unit container and bearing a registered brand name] Nil Nil Nil Nil In view of the above, I observe that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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