TaxTMI 
TaxTMI 
2021 (6) TMI 480
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....lear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Tmt. Veena Madhukant, Propx. M/s. Shree Parshwanath Coconuts, 24B, Zamin Uthukuli, Meenakarai Road, Pollachi, Coimbatore. 642 004. (hereinafter called the 'Applicant') is registered with GSTIN No. 33AXQPV7456G1ZS. They have sought Advance Ruling on : What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DR....
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....ersonal Hearing in Digital media. The applicant consented and the hearing was held virtually on 09.04.2021. The Authorised representative appeared for the hearing and reiterated the submissions. The Authorised representative was intimated that the question raised in the application stands decided under Section 60 of the CGST/TNGST Act 2017 in their own case by the Jurisdictional authority, therefore as per first proviso to Section 98(2) of the Act, the application cannot be admitted before this authority, which was acceded by the applicant. 4.1 The applicant is under the administrative jurisdiction of Center. The Joint Commissioner, Coimbatore Commissionerate vide their letter C.No.IV/16/39/2020-GST Policy dated 23.03.2021 furnished that....
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....d Central GST authorities in respect of their related unit i.e. Shree Parshwanth Corporation (GSTINO8ACOPV9088M1Z9). • There are two types of usages of dried coconuts, normally called as COPRA as detailed in the website of Coconut Development Board, falling under the Ministry of Agriculture and Farmers welfare, Government of India. The first type is edible (Balls & Cups for human consumption) and the other one is non-edible (milling for extraction of oil.) • As stated in the Notification No. 01/2017-Central Tax (Rate) and 02/2017-Central Tax (Rate) both dated 28.06.2017 classification of goods under GST Act is to be done in terms of Customs Tariff Act, 1975. As per the customs Tariff Act, 1975 Edible Dried Coconut,....
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....nd the same is classified under Chapter 8 as per Customs Tariff Act, 1975. Since the classification of goods under GST has to be done as per Customs Tariff Act, 1975 & the Customs Tariff Act, 1975 clearly classifies edible dried coconut, which is not meant for expression of oil under HSN Code 080 11 920 with "NIL" GST whereas dried coconut meant for expression of oil will fall under HSN 1203 with 5% GST and there is no confusion on classification of goods. 5.1 The State jurisdictional authority has not reported as to whether any proceedings are pending in the applicant's case on the issues raised by the applicant in the ARA application in their jurisdiction. 6.1 We have carefully examined the statement of facts, supporting documents f....
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....(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in any proceedings' in the case of the applicant under any provisions of this Act. From the submissions of the applicant, it is evident that the classification of the products and the applicable rate under GST, has been taken up in depth while deciding the application made by the applicant seeking Provisional Assessment under Section 60 of the CGST Act, 2017 vide ARN No. ARNAD330820002915E dated 16-08-2020 before the Jurisdictional Authority. It is seen that the Jurisdictional Authority vide GEXCOM/TECH/PA/6/2020-CGST-div-pol_commrte-coimbatore dated 26.11.2020 in Para 5 has stated as follows: ....