TMI Blog2022 (10) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... by filed without any ruling. - AAR/GST/PB/19 - - - Dated:- 20-9-2022 - MS. VARINDER KAUR, AND MR. VIRAJ SHYAMKARN TIDKE, MEMBER Hearing Attended by : Sh. S.L. Goyal,Advocate appeard on 18.02.2022 1. M/s Kaka Ram Hari Chand, Near PNB, BXXXII 741/4A, Bahadur Ke Road, Ludhiana-141008 (GST Registration No. 03AAFFK0774N1Z7) is engaged in the business of receiving Cotton Seeds Banaula after being transported by Goods Transport Agencies (GTA) which is classifiable with Chapter Heading 9965/9967 of the GST Tariff Act, 2017 and Goods and Service Tax in respect of said service is payable by the recipient under reverse charge mechanism. 2. Proceedings Under Section 98 of CGST/PGST Act: The applicant had already submitted his wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Goods and Services Tax Act, 2017, read with Section 97(2) of the Punjab Goods and Services Tax Act, 2017, provides for the issues on which advance ruling can be sought. 97(2) The question on which advance ruling is sought under this Act, shall be 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 applicant is required to be registered; (g) whether any particular thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary markets. (d) That as per definition in para 2 (e) of the above Notification, `Agricultural Produce Marketing Committee or Board' constituted under a state law for the time being in force for the purpose of regulating the marketing of agriculture produce. (e) That as per Section 2 (a) of The Punjab Agricultural Produce Markets Act, 1961 in its Schedule at Sr. No. 15 incorporates Cotton Seed Banaula is an agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said `agricultural produce.; (c) That even though the nature of exemption granted vide entries at S.No. 21 (a) and 54 (g) is different, the definition of the term `agricultural produce' as given vide para 2 (d) of Notification dt. 28.06.2017 is common in respect of both the said entries. (d) That said cotton seeds fall in the ambit of the expression for raw material as used in the definition of agricultural produce as given in para 2 (d) in the Notification No.12/2017 dated 28 th June, 2017. (e) That the elementary law relating to interpretation of any statute, including a Notification, is that any interpretation which renders certain words of the statute redundant or purposeless should be eschewed in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of agriculture produce under GST law is very restrictive in nature. It provides exemption only to those producers which are directly harvested from the farms or on which such processing is done by the cultivator to make it marketable which does not change its basic characteristics. In case of cotton seed, it is derived from the cotton plant which consist of lint and seed which together known as seed cotton . Seed cotton is ginned for the extraction of fiber and cotton seed from it. So, in the process of ginning, cotton is first dries to remove moisture and then cleaned to remove any foreign particles. Further seed cotton is processed to remove the lint from the seeds. So, cotton seed is obtained from seed cotton by way of industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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