2021 (8) TMI 530

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....e the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar  provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Vasudeva Dall Products Private Limited, (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: • The Applicant is engaged in the business of pulses and dalls. The....

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....ification No.12/2017- CTR dated 28,06.2017 is applicable to its activity, which reads as follows:- 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. NIL NIL In applicant's view milling of whole red gram into dall is an intermediate production process as job work, covered by the above entry Hence, no GST would be payable on milling charges if any. • Transportation of red gram dall to MLS points: The applicant claims that it is ancilliary and incidental to the supply of red gram dall,....

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....itted that the applicant did job work i.e., custom milling of red gram to AP State Civil Supplies Corporation, Vijayawada and entered into an agreement to that effect and received payments towards incidental charges per quintal on milled red gram. • The supply of service by way of job work in relation to food products to the Corporation is taxable under APGST Act, 2017. But the applicant reflected the said taxable supplies under exemption turnover in GSTR3B returns during the tax period from July 2017 to till date. • The jurisdictional officer mentioned that a notice dt: 19.06.2020 had been issued against the applicant under section 70 (1) of the APGST Act 2017, calling for production of documents and other evidenc....