9911796707
TMI Blog2020 (1) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 Lakhpat Trading & Industrys Pvt. Ltd., G-72/73, 79/80, Phase-1, Boranada, Jodhpur, Rajasthan 342012 (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 Services; * Further, the applicant being a registered pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrys Pvt. Ltd. appeared for PH. During the PH, he reiterated the submissions already made in the application. He requested for early disposal of the application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (Deputy Commissioner, State Tax, Circle-F, Zone-Jodhpur, Collectorate Office, Paota, District-Jodhpur, Rajasthan) has submitted his detailed comments vide letter dated 05.12.2019 which can be summarized as under: Query No. Query Description Submission 1. GST Rate on Copra i.e. edible dried coconut for human consumption Copra of HSN Code 1203 haying tax rate of IGST 5%. "Copra" of HSN Code 1203 is taxable at IGST rate of 5% as per Sec 5(1) of IGST Act 2017 read with CGST Notification No. 1 date 28-06-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried, whether or not shelled or peeled" are exempt from GST. The relevant portion of the of the above said notification is as under-: Notification No. 2/2017- Central Tax (Rate) 28th June, 2017 S. No. Chapter / Heading /Sub-heading / Tariff item Description of Goods (1) (2) (3) 47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled * We observe that supply of Copra other than of seed quality attracts GST @ 5% (CGST 2.5% + SGST 2.5%) under the Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 at S.No. 66. The relevant portion of the of the above said notification is as under-: Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 S. No. Chapter / Heading /Sub-heading/ Tariff item Description of Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
