TMI Blog2022 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... is hereby filed without any ruling. - AAR/GST/PB/020 - - - Dated:- 20-9-2022 - MS. VARINDER KAUR, AND MR. VIRAJ SHYAMKARN TIDKE, MEMBER Hearing Attended by : None appeared 1. M/ s Bhawani Founders Engg Works, Near Gali Swastika Foundary, Batala-143505 (GST Registration No. 03AATPK0442R2ZA) is engaged in the trading business and now he proposes to manufacture chaff cutting machine. The Chaff cutter machine is commonly known as Toka, Chara Cutting Machine, Kulti. The Chaff cutting machine is used for cutting of Chaff, hay and other agriculture produces and same are used for fooding of live-stocks. The applicant has received order to manufacture Chaff Cutting Machines. In this industry such machines are sold as such and also par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . QUESTION(S) ON WHICH ADVANCE RULING IS SOUGHT: 1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks? 2. What is the classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine. The names of parts are Wheel, Handle and stand. Such parts are assembled to manufacture Chaff Cutter Machine.? 3. What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location? 4. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any goods or services or both Determination of time and value of supply of goods or services or both . Hence, The questions raised by the applicant falls under the ambit of Section 97(2) of the CGST Act,2017, read with Section 97 (2) of the PGST Act, 2017. Hence, the application of the applicant is eligible for a ruling by the Punjab State Advance Ruling Authority. 5. SUBMISSIONS BY THE APPLICANT: - The applicant has made the following submissions at the time of filing of advance ruling application: - 1. The Chaff Cuttinig machine is covered under the HSN 8433 and rate of Tax is 12%. 2. The Chaff cutting machine is used for cutting of Chaff, hay and other agriculture produces and same are used for fooding of livestocks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore or at time of, (1) Removal of goods for supply to the recipient, where the supply involves movement of goods; or Delivery of goods or making available thereof to the recipient,. In any other case, issue a tax invoice showing the description, quantity and the value of goods, the tax charged thereon and such particulars as may be prescribed: Provided that the government may on the recommendation of the council by notification specifies the category of goods or supplies in respect of which tax invoice shall be issued, with in such time and in such manner as may be prescribed: And section 31 sub section (4) reads as under: In case of continuous supply of goods, where successive statement of accounts or successive payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Goods and Service Tax Rule 2017 Transportation of goods without issue of invoice (1) For the purpose of (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) Transportation of goods for job work, (c) Transportation of goods for reasons other than by way of supply, or (d) Such other supplies as may be notified by the Board, For consigner may issue delivery Challan, serially numbered not exceeding sixteen characters, in one or multiple series, In lieu of invoice at the time of removal of goods for transportation. 4. The supply is not of parts of machine but supply is of full machine therefore parts of machine can be delivered with d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of supply. The parts of the Chaff Cutting Machine are also independently marketable and not exclusive 86 the same supplied under section 31 are liable to be taxed on the date of invoice. 4. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is supplied in parts for ease of transportation and to save manufacturing cost and different invoice is issued for different parts but contract is for supplying full machine?. The rate of GST for Chaff Cutting Machine is 12% falling under heading 8433. Further, rate of GST for parts of Chaff Cutting Machine is also 12%. The party's view that as per sub section 2 of section 16, the time of supply is at the time of delivery of full machine and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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