TMI Blog2019 (5) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... @12%) (GST of Schedule-I and Schedule-II respectively of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) subject to price cap. - AAR No. RAJ/AAR/2019-20/01 - - - Dated:- 16-4-2019 - J.P. MEENA AND HEMANT JAIN, MEMBER Present for the Applicant:- Shri Ashok Kumar Sharma (Autorised Representative) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s. Udyog Mandir situated at Amer, Jaipur, Rajasthan 302028 (hereinafter the applicant) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is the correct classification and rate of tax on Khadi readymade garments? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Ashok Kumar Sharma (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application. He further requested that the case may be decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, CGST Division-E, CGST Jaipur Commissionerate, 3rd Floor, GST Bhawan, Sector-10, Vidyadhar nagar, Jaipur 324001) has submitted vide letter dated 26.03.2019 that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-II respectively of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time.) The relevant portion of the above said notification is reproduced as below:- Schedule-I (GST@5%) S. No. heading / Tariff item Description of goods 170 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece Schedule-II (GST@12%) S.No. heading / Tariff item Description of goods 223 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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