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TMI Blog2020 (6) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would 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 Sunil Kumar Gehlot (Sunil Kumar & Co.), Water Works Road, Sojat City, District-Pali, Rajasthan 306104 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under: - (a) Classification of any goods or services or both; * Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile filing application for registration under GST Laws, the list of goods mentions the Chapter 14 for henna powder. The HSN code no. 14041019 specifically mentions "Henna Powder" and so the applicant has mentioned the classification of their product henna powder under chapter 14 and accordingly, the rate of GST applicable is 5. The applicant submits that when the GST portal itself specifies the HSN code for henna powder as 14041019, there is no doubt that the said product is covered under chapter 33. Therefore, the classification of the product mehandi/henna powder should be confirmed under HSN code 14041019. The screenshot of the registration application is enclosed. * In continuation to the above, reference may be made to amendment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 33? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 04.03.2020 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Pardeep Jain, C.A. (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER Th jurisdictional officer (Assistant Commercial Tax Officer), State Tax, Ward-I , Circle-Pali, Zone-Pali, Kar Bhawan, Commercial Taxes Department, Mandia Road, Near LIC Office, Pali, Rajasthan 306401) has submitted his comments vide email dated 03.01.2020 which are as under:- "Artificial Heena & Heena Cones covered under chapter 33. Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further grinded to obtain Mehndi/Henna powder. * Now, to examine classification of Henna / Mehendi powder under CGST Act, 2017 and allied acts, Custom Tariff Act, 1975 were consulted. We observe that the tariff items 14041011 to 14041090 has already been omitted from the custom tariff Act, 1975 vide the Finance Act,2006 [No. 21 of 2006] dated 18th April, 2006 and hence no such tariff item is available in Customs Tariff Act, 1975. The relevant extract of the Finance Act 2006 is as under-: "(14) in Chapter 14, (i) for Notes 3 and 4, the following Note shall be substituted, namely:-- "3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603). (ii) tariff item 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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