2020 (10) TMI 812

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....icant), No.8, Cunningham Road, Bengaluru-560052having GSTIN number29AAAAT3829KlZ3, filed an application for Advance Ruling under section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017, and section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. FACTS OF THE CASE: 2. The applicant has submitted that the Government of India announces Minimum Support Price for oil seeds and pulses under its Price Support Scheme (PSS). The Department of Agriculture, Co-operation and Family Welfare has appointed National Agricultural Co-operative Marketing Federation Limited(NAFED) as one of the nodal agencies to Government of Ind....

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....D? 6. APPLICANT'S INTERPRETATION OF LAW: 6.1. The applicant submitted that they are in the business of procurement of Tur Dal and Green Gram from farmers at the Minimum Support Price and sell the same to NAFED. The transaction of selling of tur dal and Green Gram to NAFED falls within the scope of Supply as per section 7 of the CGST/KGST Act, 2017.The Tur Dal and Green Gram are classified under HSN Classification 07136000 and 07133100 respectively. The supply of tur dal and green gram to NAFED is an exempted supply as per Notification No.2/2017- Central Tax (Rate) dated 28th June, 2017. 6.2. The applicant submitted that they procure gunny bags from third party suppliers by paying transaction value along with GST @5%and used to ....

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....i. Set up by an Act of Parliament or State Legislature; or iii. Established by any government With 51% or more participation by way of equity or control, to carry out any function b. Society established by the Central Government or the State Government or a local authority under the Society Registration Act, 1860 c. Public Sector Undertakings. The applicant submitted that they do not fall under the list given neither in Notification 50/2018 - Central Tax dated 13.09.2018 nor under the list prescribed under Section 51 of CGST/KGST Act,2017.Therefore the provisions of TDS as prescribed under section 51 of CGST/KGST Act, 2017 are not applicable on the applicant. PERSONAL HEARING: 7. Sri. Mukul Harin....

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....taka, Government has appointed the applicant as the State Level Supporter (SLS) to implement the Price Support Scheme (PSS) announced by the Government of India. As per the scheme, the applicant procures Kharif Arhar (Tur) commonly known as Pigeonpea (Cajanuscajan) and Kharif Green Gram (Vigna radiate) from the farmers and supply it to NAFED. 11. In view of the above we shall examine whether the supply of Kharif Arhar (Tur) and Kharif Green Gram to NAFED is within the scope of supply in terms of Section 7(l)(a) of the CGST Act 2017. Section 7(1) (a) of the CGST Act, 2017 stipulates that any transaction to get qualified as 'supply', must contain the following three components.- i. The transaction must involve a supply ....

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....Beans of the species Vigna radiata (L.) Wilczek 0713 32 00 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713 33 00 Kidney beans, including white pea beans (Phaseolus vulgaris) 0713 34 00 Bambara beans (Vignasubterranea or Voandzeiasubterranea) 0713 35 00 Cow peas (Vigna unguiculata) 0713 39 Other : 0713 39 10 Guar seeds 0713 39 90 Other 0713 40 00 Lentils 0713 50 00 Broad beans (Viciafabavar major) and horse beans (Viciafabavarequina, Viciafabavar minor) 0713 60 00 Pigeon peas (Cajanuscajan) 0713 90 Other : 0713 90 10 Split 0713 90 90 Other 13. The tariff item 0713 relating to Dried Leguminous Vegetables, shelled, whether or not skinned or splitliste....

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....ax paid on the purchase of gunny bags shall not be claimed as input tax credit as per subsection 2 of section 17 of the CGST Act 2017 as the applicant used the said gunny bags for packing and supplying exempted goods. 15. Further with regard to the third question it is admitted by the applicant that applicant is the co-operative society registered under the Registrar of Co-operative Societies of Mysore and it is not the society established by the Central Government or the State Government or a local authority under the Society Registration Act, 1860. The section 51 of the CGST Act 2017mandates following persons to deduct the Tax at source :- (a) a department or establishment of the Central Government or State Government; or ....