TMI Blog2022 (6) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... s referred to in the letter dated 03.01.2022 have to supply, such goods (food preparation) to the agency (ies) entrusted by the Government in this regard and not the applicant - it is also clear that even the sample has to be taken from the rice Mills, where the fortified Rice is being manufactured and not from the premises of the applicant. Thus, the designated Rice Millers have been requisitioned for supply of the fortified rice and the applicant has neither been supplying the said goods for free distribution to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, nor they are into final supply of said goods in terms of Notification No. 39/2017-C.T. (Rate) dated 18.10.2017 - the applicant is not eligible for concessional rate of tax of 5% under the exemption Notification No. 39/2017-C.T. (Rate) dated 18.10.2017. - UK-AAR-03/2022-23 - - - Dated:- 11-4-2022 - SHRI ANURAG MISHRA AND SHRI RAMESHVAR MEENA, MEMBER Present for the Applicant : Sh. Hemant Singhal, Chartered Accountant Concerned Officer : None Present for the Jurisdictional Officer : Mrs. Preeti Manral, Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act are the same 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 provisions under the SGST Act. 4. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 5. As per the said sub-section (2) of Section 97 of the act advance ruling can be sought by an application in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) whether the applicant is required to be registered (g) Whether any particular thing done by the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case maybe, may allow in this regard. (c) In terms of the referred notification, operational guidelines of the pilot scheme, empanelled list and the correspondences with the government, it is concluded that the supply by the applicant to various rice millers is for the purpose of PDS scheme approved by the Central government and Uttarakhand Government and hence, the applicant is eligible for concessional rate of tax on supply of FRK to Rice mills. 8. In the present case we are not deciding any wider question but restricting our conclusion to the facts and circumstances which were filed for our consideration in the application. Now we proceed to decide the issue in hand. 8.2 Before dwelling into the issue, Notification No. 39/2017-C.T. (Rate) dated 18-10-2017 has to be examined carefully. For a clear perspective, the same is reproduced as under: In exercise of the powers conferred by sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such goods have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the, Union Territory Tax as the case may be, may allow in this regard . 8.3.2 From the above we are of the opinion that since under the head Description of Goods at Column (3), the use of words Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government signifies that the goods in question must be supplied for ICDS or similar scheme duly approved by the Central Government or any State Government, which clearly means that the supplier must be aware beforehand that the particular quantity/ lot/ batch of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
