2021 (8) TMI 533

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....e 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. Crux Biotech Pvt Ltd. (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: • M/s. Crux Biotech India Private Limited (CBIPL) is engaged in the manufacture of Extra Neutral Alc....

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.... Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by-product. • On Verification of basic information of the applicant, it is observed that the applicant is under State jurisdiction, i.e. Assistant Commissioner (ST), Nandigama Circle, Vijayawada Division. The application has been forwarded to the jurisdictional officer with a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98 (1) of CGST /APGST Act 2017 and accordingly the remarks are obtained from the officer concerned. Remarks of the Jurisdictional Officer: • The State jurisdictional officer concerned, submitted that DRC-01A dated 10.12.2020 had been issued to the a....

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....him in contravention of the proviso to section 98(2) of APGST Act. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 05th February, 2021, for which the authorized representative from M/s. K. Venkata Reddy & Associates, Charted Accountants attended and reiterated the submissions already made. 7. Discussion and Findings: We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the jurisdictional officer, we examine the admissibility of the application without going into the merits of the case. It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue wh....