TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 777
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.... 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 the fee for Advance Ruling. The concerne....
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....s, namely, cleaning, drying, grading and treatment with chemicals (heading No.9986), carried out by the applicant - job worker on job work basis, are exempt from payment of GST in terms of Sl.No.54(c) and (h) of the Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 read with the definition of "agricultural produce" thereunder and Sl.No.24(1)(c), (h) and (iii) of the Notification No. 11/2017- Central Tax (Rate)dated 28-06-2017 read with the definition of "agricultural produce" thereunder or any other entry/entries of the above notifications. 6. Personal Hearing: The Authorized representatives of the unit namely T.Satyamurthy, Advocate and Vijayendar Reddy, Managing Partner attended the personal hearing held on 05-01-2022. The a....
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.... Even in the context of GST law, 'Seed' is treated separately from 'grain'. Therefore seed is included at Serial No. 79 of Notification No. 02/2017 dated: 28.06.2017 wherein exemption is accorded to 'all goods of seed quality'. Clearly GST law also makes a distinction between grain and seed, therefore even if grain is taxable it will be exempt if it is of seed quality. For example: Serial No. 65 of Notification No. 01/2017 clearly states that tax can be levied @5% on Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. Thus groundnut is taxable in grain form and not in seed form. Hence seed and grain are not one and the same. The law applicable to grain and seed will be different and ....
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..... In the definition of agricultural produce, the word 'raw material' is used which is a general word and is in the company of specific words i.e., food, fibre and fuel. These specific words indicate direct consumption by human or in industry but not in cultivation. The Hon'ble Supreme Court of India in the case of Godfrey Philips India Vs State of U.P 2005 (139) STC 537, held that when 2 or more words susceptible of analogous meaning are clubbed together, they are understood to be used in their cognate sense. They take, as it were, their colour from and are qualified by each other, the meaning of the general word being restricted to a sense analogous to that of the less general. In this case, it was held that even in case of inclusive defi....
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.... 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. This entry relates to exemption of services engaged by a cultivator or an agriculturalist and not to services engaged by Seed Company. b. Serial No. 24(i)(e) of Notification No. 11/2017 as this entry pertains to support services to agriculture, forestry, fishing, animal husbandry engaged by a cultivator and not to services engaged by a seed company. 2. Cleaning, drying, grading and treatment with chemicals carried out by a job worker or on job work basis are not exempt under: a. Serial No. 54(c)(h) of Notification No. 12/2017 as this entry pertains to Services relating to cultiv....