2025 (3) TMI 159 - AAR - GST

Application on GST Applicability for Processed Seafood Dismissed Due to Lack of Evidence and Non-Attendance by Applicant.

In Re: Sravanti Lahiri

In Re: Sravanti Lahiri - TMI The Authority for Advance Ruling, West Bengal, considered an application seeking a ruling on whether the supply of processed sea food items like prawn and fish to industrial or institutional customers in 'industrial pack-not for retail sale' is taxable or exempted under the GST Act. The key issues presented and considered in this case include the classification of goods for tax purposes, the applicability of relevant notifications, and the determination of liability to pay tax on the mentioned goods.The applicant contended that the supply of sea food items to industrial or institutional customers falls under an exemption from GST as per specific notifications and rules. The officer from the revenue department opined that if the supply meets certain conditions, it would be exempt from GST, otherwise attracting a 5% tax rate.Despite providing multiple opportunities for the applicant to present their case, including scheduled hearings and extensions, the applicant failed to appear or provide any supporting documents. Consequently, the Authority proceeded to dispose of the application ex parte, as they were unable to make a ruling without sufficient evidence from the applicant.In conclusion, the Authority refrained from issuing a ruling due to the lack of substantiated submissions from the applicant, despite the revenue officer's opinion on the potential exemption of the goods in question. The decision was based on the absence of documentary evidence supporting the applicant's claims, leading to the inability to determine whether the goods qualified for the exemption under the Legal Metrological (Package Commodities) Rules, 2011.