TaxTMI 
TaxTMI 
2019 (2) TMI 191
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....he date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s. Sam Overseas, 32, VIM Square, Rudrapur seeking an advance ruling on the question of classification and rate of GST on various receipts received by the applicant on the count of distribution of electricity. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the appli....
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.... 2. On point no. 2, there is no entry with the name of "Rejected Seed' in Uttarakhand Goods and Service Tax Act' 2017. There is a description of 'All goods other than seed quality" at Sl. No. 63 of its Schedule-I, supply of which, attracts tax at the rate of 5%. Thus, the tax appears to be leviable at the rate of 5% on supply of 'Rejected Seed' in question. 6. Accordingly opportunity of personal hearing was granted to the applicant on 30.10.2018. Shri Sanjay Gupta, Partner appeared for personal hearing on the said date and submitted documents describing therein exact nature of work being undertaken. Mrs. Preeti Manral, Deputy Commissioner, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also prese....
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.... Member and as regard to leviability of GST on supply of 'Rejected Wheat Seed' and 'Rejected Paddy Seed' as per the application filed by the applicant, my answer is in negative. To appreciate the law position in this regard, the relevant portion of the Act is reproduced as under: (i). As per "Introduction to GST Tariff" Customs Tariff is adopted for classification of the goods that are not classified anywhere in GST tariff. To avoid classification disputes, notifications issued by Government indicate that Customs Tariff has been adopted for descriptive classification. of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted. In this regard, the relevant portion of HS Cod....
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.... and 'Paddy Seed'. Hence, in general, the HS Code 1001 and 1006 under the Customs Tariff covers all the Wheat Seed' and 'Paddy Seed' irrespective of the fact whether it is rejected or non-rejected. The relevant portion of the Chapter 10 of the GST tariff is reproduced as under - Chapter/Heading/Sub-heading/Tariff Item Description of goods GST Rates Rate of tax Central CGST State/UT SGST/UTGST Inter-State IGST Compensation Cess 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] Nil Nil Nil Nil 1006 Rice [other than those put up in unit container and bearing a registered brand name] Nil Nil Nil Nil In view of the above, I observe ....