TaxTMI 
TaxTMI 
2020 (6) TMI 487
X X X X Extracts X X X X
X X X X Extracts X X X X
.... same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s Sarda Bio Polymers Pvt. Ltd. H- 1-105 to 108, 4th phase, Industrial Area, Pali Marwar-306401 (Raj) India. (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) given as under: (a) Classification of any goods or services or both; * Further, the applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1) (2) (3) 453 Any Chapter Goods which are specified in Schedule I,II,IV,V or VI. Schedule Ill of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017 prescribing IGST rate of 18% S.No. Chapter Heading/ Sub-Heading/Tariff Item Description of goods (1) (2) (3) 453 Any Chapter Goods which are specified in Schedule I, II, IV, V or VI. The applicant submits that since their product is not expressly specified under any of the serial numbers in Schedule I, Il, IV, V or VI, it is covered under above cited serial no. 453 attracting GST rate of 18%. * The applicant further submits that according to serial no. 73 of the Notification No. 1/2017-Centra1 Tax (Rate) dated 28.06.2017, 2.5% CGST rate has been prescribed. Simila....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s been charged. The applicant submits that according to general trade parlance, GST rate of 18% is being charged on supply of Psyllium Husk Powder. Therefore, the applicability of GST rate of 18% should be confirmed on Psyllium Husk Powder. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Whether GST rate of 5% or 18% is applicable on Psyllium Husk Powder? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 04.03.2020 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Pardeep Jain, C.A. (Authorised Representative) for the applicant appeared for PH. During the PH, he reiterated the submissions already made in the application and requested for early disposal of the application. 4. COMMENTS OF THE JURISDIC....
X X X X Extracts X X X X
X X X X Extracts X X X X
....medicinally as a laxative and to reduce blood cholesterol levels. * From the above definitions we found that Psyllium (commonly known as Isabghol) is a plant whose parts such as seeds and others are used to prepare some Pharmacy products especially laxative medicines. * We have gone through manufacturing chart as submitted by the applicant and found that the Psyllium Husk Powder is obtained through Husk post de-husking of raw seeds. * Chapter 12 of CGST Tariff, 2017 is regarding "Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder". The relevant entry for the Psyllium plant and its parts in Chapter heading 1211, as reproduced below-- 1211 PLANTS AND PARTS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elevant entry in respect of Psyllium Husk Powder is as under-- Schedule-I (2.5%) Notification 01/2017-Central Tax (Rate) dated 28.06.2017 S.No. Chapter heading / Sub-heading / Tariff Item Description of Goods 73 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered We find that, Psyllium is a plant whose part (seed/ husk) is crushed in powder form to prepare a pharmaceutical product. The aforesaid entry of Notification explicitly matches the preparation/ process undertaken by the applicant. * We further observe that CBIC issued Clarifications in form of FAQs vide ....