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TMI Blog2023 (1) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Partnership firm registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is a selling agent of jaggery. 3. The applicant has sought advance ruling in respect of the following questions:- i. Whether all types of jaggery are covered under the Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022? ii. If yes, what is the rate of tax? iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and are exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumps are similar to each other. It may either more or less by some grams i.e., weight is not uniform though the sizes are same. 5.4. The applicant states that the jaggery lumps are not packed in any content. But the lumps are either wrapped in Jute cloth or plastic paper for easy transport and to avoid unnecessary wastage in transportation. The transported jaggery will be brought to APMC Yard wherein it will be examined by APMC Authority. In APMC Yard it will be handed over to the godown of selling commission agent and after bidding, the goods will be given to purchaser and there after weighment is made before the purchaser and for highest bidder the goods will be handed over. 5.5. The applicant states that the jaggery prior to notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity, Label as defined Section 2(f) "Label" means any written, marked, stamped, printed or graphic matter affixed to, or appearing upon any pre-packaged commodity; 5.8 The applicant has stated that as per the above provision of Metrology Act 2009, none of the provisions are applicable to Jaggery in which they are dealing. The applicant has stated that the jaggery in which they are dealing is neither pre-packaged nor weighed nor labelled and the weight of each lump is nor similar, only the sizes are same, and hence they are not coming under the notification No.6/2022 Central Tax (Rate) dated 13th July 2022 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 10. The Applicant states that they are selling commission agents of Jaggery; that the jaggery is loosely wrapped and stitched in gunny bags or loosely wrapped in plastic covers for easy transport and to avoid unnecessary wastage in transportation, but not pre packed or labeled. 11. The Applicant states that agriculturist manufacture the jaggery mainly with sugar cane juice by mixing necessary chemicals in minor portion; that the boiled sugar cane juice will be put in approximately 5kg, 10kg and 30kg pots and it will be in the form of lump (jaggery). The weight of none of the lump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. ' 12.1. The entry 91A says Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labeled is exigible to CGST at 2.5%. which means all types of jaggery which are prepackaged and labeled is exigible to CGST at 2.5%. 13. In view of the foregoing, we pass the following RULING i. All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No.6/2022 dated 13-07-2022. ii. All types of jaggery, pre-packaged and labeled are exigible to GST at 5% (CGST at 2.5% and SGST at 2.5%). iii. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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