9911796707
TMI Blog2021 (7) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST and TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The dust particles generated during the process are collected in Bag Filters and through ESP (Electro Static Precipitator). This is also sold to manufacturers of bricks for mixing with sand, cement etc. 5. Clarification Sought: Based on the facts mentioned hereinafter, the applicant humbly seeks Advance Ruling on the following issues of Classification: 1. Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? 2. Would the GST Compensation Cess @ Rs. 400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel-Others). e. Alternatively, it may be classified under Tariff Item 2621 90 00 (Other Slag and Ash, Including Seaweed Ash (Kelp); Ash and Residues from the Incineration of Municipal Waste f. ESP / Bag Filter Dust is classifiable under Tariff Item 2619 00 90 (Slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel-Others). 7. Discussion & Findings: We have considered the submissions made by the applicant in their application for advance ruling as well as the additional submissions made by Sri. Neelesh Vithalani, CA & AR during the personal hearing. We also considered the issues involved on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ochar emerging during manufacture of Sponge Iron is classifiable under CETH 2619 00 90. Similar stand has been taken by Hon'ble CESTAT in the case Bellary Steel &Alloys Ltd v. CCE.,[2006(199)ELT 808]. W.R.T ESP bog/filter dust, we hold that they are also classifiable under 2619 00 90. 4. In view of the above, both unburnt or half-burnt coal and dust falls under entry 28 of Schedule III of Notification No.01/2017 Dated: 28.06.2017 and attracts 18% tax under IGST and 9% under CGST/SGST Acts ADVANCE RULING 8. In view of the observations stated above, the following rulings are issued: Question raised Advance ruling issued 1. Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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