TMI Blog2022 (1) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... s been held that the word includes can be used to connote a specific meaning i.e., as in means and includes or comprises or consists of . Therefore the description is exhaustive, and no further extension of the words used in the Notification can be made to include any other word. The Hon ble Apex Court of India in the case of STATE OF GUJARAT OTHERS VERSUS ESSAR OIL LIMITED AND ANOTHER [ 2012 (1) TMI 47 - SUPREME COURT] held that the principle that in case of ambiguity, a taxing statute should be construed in favour of the assessee, does not apply to the construction of an exception or an exempting provision, which must be construed strictly, and in case of any doubt or ambiguity, the benefit must go to the State - The Hon ble Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically 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 ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. 4. Brief facts of the case: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Discussion Findings: The applicant is in the business of importing rodent feed for captive farming of rodents used in scientific research. They are also selling the product for the organizations involved in similar business. They have filed this application for clarifying their claim of exemption under Sl.No.102 of Notification No. 02/2017 for exempting certain goods dated: 28.06.2017. The contents of the relevant portion of the notification are abstracted below: Sl.No Tariff item Description 102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Surat-I Vs Favourite Industries, (2012) 7 SCC 153 held that an exemption notification must be interpreted in light of the words employed by it and not on any other basis and there cannot be any addition or subtraction from the words used in the exemption notification as it requires strict interpretation by the Courts. The wordings of the exemption notification have to be given its natural meaning when the wordings are simple, clear and unambiguous. Therefore in the absence of any specific reference to other animal feed or rodent feed, this exemption notification cannot be extended to the commodity dealt by the applicant. 8. In view of the observations stated above, The ruling is given as below : Advance Ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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