2018 (7) TMI 283

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....sioner (Central Tax) And Sri J. Laxminarayana, Additional Commissioner (State Tax) RULING M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuram village, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017stating that they are manufacturers of Extra Neutral A....

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....d for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables ? 2. The applicant submitted the application in Form GST ARA-01 and have submitted a copy of Challan evidencing payment of application fee of Rs. 5,000/-. 3. Statement of relevant facts submitted by the applicant: (i) All spirits (other than denatured ethyl alcohol of an....

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....) which are not covered by virtue of section 9(1) of GST Act. (iv) Items mentioned under HSN code 22072000 would not fall under 18% tax rate schedule. (v) For invoicing Rectified spirit HSN code 22071019 shall be used and for ENA HSN code 22071090 shall be applicable. 5. The advance ruling sought in the application has been examined in detail and found that the issue of "Taxat....