TMI Blog2019 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... irector ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVICES TAX ACT, 2017 1. M/s Conservia Ecocrafts India Private Limited, (called as the Applicant hereinafter), having GSTIN number 29AAHCC1630Q1ZA, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 in GST ARA-01 discharging the fee of ₹ 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: What is the rate of tax applicable under GST on Areca Palm Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstwhile Karnataka Sales Tax Act, 1957 and the Karnataka Value Added Tax Act, 2003, Areca Leaf Plates were classified as Exempted goods and attracted nil rate of tax under both the Acts. 5. FINDINGS DISCUSSION: We have considered the submissions made by the applicant in their application for advance ruling as well as the additional submissions made by Sri. Vinay Manjeshwar, Director, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabia grass, including sabia grass rope On verification of the above, it is evident that areca leaf plates are not covered under the above entry and hence not considered. 5.5 The entry no. 198A of Notification No.01/2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 27/2017 - Central Tax (Rate) dated 22.09.2017 is verified and the same reads as under Schedule I - 2.5% CGST 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets It is clearly evident that the areca leaf plates are made out of a part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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