TMI Blog2021 (8) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the applicant's plea for admission of his application for advance ruling in terms of proviso of sub section (2) of section 98 of CGST Act, 2017 is rejected. - AAR No. 13 /AP/GST/2021 - - - Dated:- 26-2-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : M/s. K. Venkata Reddy Associates, Charted Accountants ORDER (Under sub-section (2) 98 of Central Goods and Services Tax Act, 2017 and sub-section (2) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e feed supplement i.e., Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed) contains high protein content and minerals for the sustained growth of animals and fish. The applicant approached this authority to seek clarification or taxability of residue products of DDGS/DWGS and its appropriate HSN Code. 4. Question raised before the authority: What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by-product. On Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable @ 5%. The jurisdictional officer issued DRC-01A with the amount of tax payable as ₹ 4,67,80,779/- on DDGS/ DWGS sale turnovers for the period encompassing July 2017 to October 2020. Subsequently inspection had been conducted by the jurisdictional officer on 16.10.2020 basing on the authorisation issued by the Joint Commissioner (ST), Vijayawada-I Division. The Jurisdictional officer remarked that the applicant had approached the Advance Ruling authority after the initiation of the proceedings against him in contravention of the proviso to section 98(2) of APGST Act. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 05th February, 2021, for which the authorized repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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