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2020 (6) TMI 487
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.... of both the CGST Act and the RGST Act are the 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) Classific....
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.... dated 28.06.2017 prescribing CGST rate of % 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. 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%. •....
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....mits that at times they procure Psyllium Husk Powder from various suppliers and they also charge GST at the rate of 18%. The applicant hereby encloses the specimen copies of invoices wherein GST rate of 18% has 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. (Aut....
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.... is the common name used for several members of the plant genus Plantago whose seeds are used commercially for the production of mucilage. Psyllium is mainly used as a dietary fiber. Collins Dictionary defines Psyllium as a grain, Plantaqo psafra, the husks of which are used 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 ....
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....ng the aforementioned Chapter heading 1211, we found that Psyllium seed is classified under HSN 12119013 whereas, Psyllium Husk Powder is classified under HSN 12119032. • To examine the GST rate on Psyllium Husk Powder, we have to refer to rate Notification on goods i.e. Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017. We observe that, Psyllium Husk Powder is covered under Serial No. 73 of Schedule-I of the said Notification attracting GST @ 5% (SGST 2.5% + CGST 2.5%). The relevant 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 Pla....