2018 (8) TMI 286

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....e applicant, the applicant have approach the authority seeking ruling on the question given below under MPG5T Act,2017: 2. QUESTIONS RAISED BEFORE THE AUTHORITY- Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" under CTH 2401. 3. DEAPRTMENT'S VIEW POINT: The concerned officer of the SGST department submitted comments on the instant application wherein he opined that MPGST Notification no F-A-3-08-2018-1-V (43), DATED 24-4-2018 is not applicable on "unmanufactured tobacco" falling under chapter 2401. 4. RECORD OF PERSONAL HEARING: The matter was posted for hearing on 29.06.2018 and Shri R. Hurkat, Advocate appeared on behalf of t....

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....of personal hearing. We find that the short point involved in the matter before us is regarding the applicability of notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" supplied by the applicant. 5.2 The Applicant is engaged in supplying "unmanufactured Tobacco" falling under Chapter 2401 of the GST Tariff. The applicant has desired to know the applicability of notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued by the ^A Commissioner of State Tax Madhya Pradesh, in consultation with the Chief Commissioner of Central Tax Madhya Pradesh, in exercise of the powers conferred by clause (d) of sub-rule (14) of Rule 138 of the Madhya Pradesh Goods and Services Tax ....

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....ter/Heading/Su b -heading/Tariff item (1) (2) (3) 1. Pan Masala 2106-90-20 2 Confectionery 1704 3. Plywood & Laminate Sheet 4412, 4408 4. All Types of Iron and Steel 2502. Chapter 26 (Other than 2621), 7201 to 7217, 7301, 7303 to 7308, 7312 to 7318, 7320, 7326, 7415 5. Edible Oil 1507 to 1518 6. Auto parts 8714 (excluding 8713), 8708 (excluding 8701) 7. Cigarette/tobacco and tobacco products 2402, 2403 8. Electric & Electronic goods mentioned in the chapter/HSN Codes 8412, 8415. 8418, 8419, 8422. 8423, 8443, 8450, Chapter 85, Chapter 90 9. All types of Furniture mentioned in the chapter/HSN Codes. Chapter 44. 9403 10. Lubricants 2710 11. ....

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.... specified for these goods are 2402 & 2403. 5.6 Description of goods in Chapter HSN 2402 are "Cigars. Cheroots, Cigarillos and cigarettes, of tobacco or of tobacco substitutes". Similarly description of goods in Chapter HSN 2403 arc "Other manufactured tobacco and manufactured tobacco substitutes "homogenised" or "reconstituted" tobacco; tobacco extracts and essences including biris]". 5.7 The description of goods in Chapter HSN 2402,2403 does not contain "unmanufactured tobacco" 5.8 "Unmanufactured tobacco" is classifiable under Chapter HSN 2401 which reads as follows 'Unmanufactured tobacco: tobacco refuse [other than tobacco leavesj'. 5.9 Therefore having carefully going through the submissions of the Applicant, department....