TMI Blog2020 (7) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Governor of Andhra Pradesh vide section 28-G of the Andhra Pradesh Forest Act 1967, (Act 1 of 1967) in its application to the scheduled Areas in the Andhra Pradesh made A.P. preservation of Private Forest Rules, 1978 - Chinta is the Local name of Tamarind. Therefore, as per the Indian forest Act, 1927 and the Andhra Pradesh forest Act, 1967, Tamarind Tree is declared as forest tree. According to the Andhra Pradesh preservation of Private forest rules, 1978, a Product or a tree specified in the schedules to the Rules, whether those are produced in forest area or other than forest area, all rules and regulations are applicable as if those are forest products. Tamarind trees are forest trees. Seeds of Tamarind trees are nothing b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in form GST ARA-01, Dt: 21.05.2019, by paying required amount of fee for seeking Advance Ruling on the following issues, as mentioned below: 4. Question raised before the Authority: Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not. On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i.e. Superintendent, Bobbili Range, Vizianagaram CGST Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State Tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdictional officer concerned r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 1209 beet seeds, grass and other herbage seeds, seeds of ornamentals flowers, vegetable seeds, seeds off forest trees, seeds off fruit trees, seeds of vetches (Other than those of the species vicia faba) or of lupines are to he regarded as 'Seeds of a kind used for Sowing'. The description in HSN is very helpful in deciding the classification of the Product. The Hon'ble Supreme Court, in the case of Wood Crafts products Ltd., 1995 (77) ELT 23 (SC) = 1995 (3) TMI 93 - SUPREME COURT has held that the description in HSN Explanatory notes has persuasive value. The Supreme Court has observed in para 12 as follows: We are of the view that the Tribunal as well as the High Court fell into the error of Overlooking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d minerals (including lime-stone, laterite, mineral oils, and all products of mines and quarries. c) Such other produce as may be prescribed. The applicant claims that as per the above definition, the trees, Plants, leaves, fruits, seeds etc., whether founding, or brought from a forest are treated as forest produce. ii) The Government of India declared forest products which are obtainable form forests. Timber is main product of forests. Apart from timber, we are getting so many produces from forest. These are recognized as minor products. Those are grouped in nine categories. 1. Grasses, Bamboos and canes 2. Tans and Dyes 3. Oil 4. Gums and resins 5. Fibers and flosses 6. Leaves 7. Dru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant we find that the basic issue before us is whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or not. The appellant at the time of Personal Hearing admitted that the tamarind seed/kernel as traded by them is sold to Millers and meant for commercial /industrial purpose. Moreover no certificate or any other document certifying the tamarind kernel/ seed meant for sowing purpose is submitted by the applicant. Coming to the classification issue, CBIC in its FAQs published on HSN code and GST Rates dt: 03.08.2017 gave a clarification that tamarind kernel falls under HSN Code 1207. As per the Notification No.1/2017 - Central Tax (Rate) dt: 28.06.2017 Tamarind kernel falls under the following entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove mentioned rules, Rule 2 is as under. Rule 2: In these rules unless the context otherwise requires- a) Prohibited Trees shall mean the trees specified is schedule -I b) Reserved trees Shall means, the trees, specified is schedule -II Items specified in schedule -I is as under 1. Vepa (Azadirakta Indica) 2. Ippa (Madhuka Latifoliar) 3. Mamidi (Mangifera Indica) 4. Kunkudu (Sapindus Enaginatus) 5. Mushti (Stry Chnos Nuxvomica) 6. Chinta (Tamasindus Indica) . In the above description, Item number 6 i.e. Chinta is the Local name of Tamarind. Therefore, as per the Indian forest Act, 1927 and the Andhra Pradesh forest Act, 1967, Tamarind Tree is declared as forest tree. According to the An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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