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TMI Blog2020 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... P Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Kalagarla Suryanarayana Son, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Kalagarla Suryanarayana Son, E-Block 39, PW Market, Vizi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Department of Revenue issued a Notification No. 2/2017 Central Tax (Rate) Dated. 28 June 2017, Under CGST Act. In the said notification, Serial Number 86 of the Schedule is specified as under. Sl.No Chapter / Heading/ Sub-Heading/Tariff Item Description of goods 86 1209 Seeds Fruit and spores, of a kind used for sowing In this schedule it is placed in the category of "Nil" rated. 2) Chapter 12 of the Harmonized system of Nomenclature tariff specified as under. H.S.Code Item Description 1209 Seeds, Fruit and spores, of a kind used for Sowing Point number 3 of the Notes to the chapter 12 of the HSN Tariff explained the entry of HS Code 1209 as under. "3. For the purposes of heading 1209 beet seeds, grass and other herbage see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in, or brought from, a forest or not, that is to say timber, charcoal, caoutchouc, catechu, wood oil, resin, natural varnish, bark, lac, mahua flowers, Mahua seeds, 3 (Kuth) and myrabolams, and b) The following when found in, or brought from forest, that is to say. i) Trees and leaves, flowers and fruits, and all other parts or produce not herein before mentioned, of trees, ii) Plants not being trees (including grass, creepers, reeds and moss) and all parts or produce of such plants. iii) Wild animals and skins, tusks, horns, bones, silk, cocoons, honey, and wax, and all other parts or produce of animals, and, iv) Peat, surface Oil, rock and minerals, (including limestone laterite, mineral oils, and all products of mines and quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Government of India. Further, it is submitted that the Government of Andhra Pradesh, also declared Tamarind as forest produce. As per the powers vested 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. In the above 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, Tamarind can also be called as the fruit of Tamarind Tree and the seeds of Tamarind are known to be as seeds of fruit trees which attracts "Nil" rate under GST Act. 7. Discussion and Findings: We have examined the issues raised in the application. The taxability and the applicable rate of tax for the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined. In view of the submission made by 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 com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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