2022 (1) TMI 748

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... same HSN. 2. That, they are also paying IGST against the same HSN. 3. That, under Notification No.2/2017 at Sl.No.102 the HSN 2309 is made exempted. 4. That, they seek clarification regarding the classification of the said commodity. 7. Discussion & Findings: The applicant is in the business of importing rodent feed for captive farming of rodents used in scientific research. They are also selling the product for the organizations involved in similar business. They have filed this application for clarifying their claim of exemption under Sl.No.102 of Notification No. 02/2017 for exempting certain goods dated: 28.06.2017. The contents of the relevant portion of the notification are abstracted below: Sl.No ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms Vs M. Ambalal & Company, (2011) 2 SCC 74). The Hon'ble Apex court of India in the case of Commissioner of Central Excise, Surat-I Vs Favourite Industries, (2012) 7 SCC 153 held that an exemption notification must be interpreted in light of the words employed by it and not on any other basis and there cannot be any addition or subtraction from the words used in the exemption notification as it requires strict interpretation by the Courts. The wordings of the exemption notification have to be given its natural meaning when the wordings are simple, clear and unambiguous. Therefore in the absence of any specific reference to other animal feed or rodent feed, this exemption notification cannot be extended to the commodity dealt by the ....