TMI Blog2020 (6) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-21/02 - - - Dated:- 6-5-2020 - J.P.MEENA AND HEMANT JAIN MEMBER Present for the applicant: Sh. Pardeep Jain C.A. (Authorised Representative) Note: Under Section 100 ofthe CGST/RGSTAct, 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. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M/s Sarda Bio Polymers Pvt. Ltd. H- 1-105 to 108, 4th phase, Industrial Area, Pali Marwar-306401 (Raj) India. (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) given as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressly specified under any of the serial numbers in Schedule I, Il, IV, V or VI, it is covered under above cited serial no. 453 attracting GST rate of 18%. The applicant further submits that according to serial no. 73 of the Notification No. 1/2017-Centra1 Tax (Rate) dated 28.06.2017, 2.5% CGST rate has been prescribed. Similarly, as per serial no. 73 of the Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017, Schedule I prescribes IGST rate of 18%. The content of the entry is as follows: - S.No. Chapter Heading/ Sub-Heading/Tariff Item Description of goods (1) (2) (3) 73 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered. The applicant submits that their product Psyllium Husk Powder does not fall under the above cited entry as the above entry includes plants and parts of plants including seeds an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INDINGS, ANALYSIS CONCLUSION: While going through the submissions, we observe that the applicant is engaged in manufacture of Psyllium Husk Powder from Husk of Psyllium in Pali, Rajasthan and has sought advance ruling to ascertain whether rate of GST on supply of Psyllium Husk Powder. What is Psyllium? As per Wikipedia, Psyllium / ˈsɪliəm/, or ispaghula (isabgol) / ɪspəˈɡuːlə/, is the common name used for several members of the plant genus Plantago whose seeds are used commercially for the production of mucilage . Psyllium is mainly used as a dietary fiber. Collins Dictionary defines Psyllium as a grain, Plantaqo psafra , the husks of which are used medicinally as a laxative and to reduce blood cholesterol levels. From the above definitions we found that Psyllium (commonly known as Isabghol) is a plant whose parts such as seeds and others are used to prepare some Pharmacy products especially laxative medicines. We have gone through manufacturing chart as submitted by the applicant and found that the Psyllium Husk Powder is obtained through Husk post de-husking of raw seeds. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agrada bark 12119032 ---- Psyllium husk (isobgul husk) 12119033 ---- Gamboge fruit rind 12119039 ---- Other While examining the aforementioned Chapter heading 1211, we found that Psyllium seed is classified under HSN 12119013 whereas, Psyllium Husk Powder is classified under HSN 12119032. To examine the GST rate on Psyllium Husk Powder, we have to refer to rate Notification on goods i.e. Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017. We observe that, Psyllium Husk Powder is covered under Serial No. 73 of Schedule-I of the said Notification attracting GST @ 5% (SGST 2.5% + CGST 2.5%). The relevant entry in respect of Psyllium Husk Powder is as under-- Schedule-I (2.5%) Notification 01/2017-Central Tax (Rate) dated 28.06.2017 S.No. Chapter heading / Sub-heading / Tariff Item Description of Goods 73 1211 Plants and parts of plants (includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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