2022 (6) TMI 1166

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....rakash City, Bajpur Road, Kashipur, Udham Singh Nagar, Uttarakhand- 244713 (herein after referred to as the "applicant"), a private limited company incorporated under the Companies Act, 2013 and registered with GSTIN- 05AAVCA0824G1ZR under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 22.01.2022, the applicant submitted that: a) they are engaged in manufacturing of Fortified Rice Kernels- Premix (herein after referred to as the 'FRK') and classifying under Heading No. 1904 90 90 'Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, com flakes); cereals[other than maize(com)] in grain form or in the form of flaked or other worked grains (except flour, groats and meal), precooked or otherwise prepared, not elsewhere specified or included', wherein the applicable GST rate is 18%; b) vide Notification No. 11/2021-CT (R) dated 30.09.2021, the principal exemption Notification no. 39/2017- CT (R) dated 18.10.2017, was amended, wherein the rate of GST on FRK was reduced from 18% to 5%, when supplied for ICDS or similar schemes of the Central/ State Government; ....

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.... the said date and re-iterated the submission already made in their application. Ms. Preeti Manral, Deputy Commissioner, SGST-Dehradun, Concerned Officer from State Authority was also present during the hearing proceedings. She presented the facts and requested the authority to decide the case on merits. 7. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing no. 05AAVCA0824G1ZR. Before proceeding in the present case, we would first go through the submissions filed by the applicant and the same is summarized as under: (a) In order to address anaemia and micro-nutrient deficiency in the country, the Government of India approved Centrally Sponsored Pilot Scheme on "Fortification of Rice & its Distribution under Public Distribution System" for a period of 3 years beginning in 2019-20. Fifteen State Governments including Uttarakhand have consented and identified their respective Districts for implementation of the Pilot Scheme. FRK is purchased by various Rice mills in the region for supply of Fortified Rice under the schemes. (b) As per Notification No. 39/2017- CT (R) dated 18.10.2017, as amended, the r....

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....Description of Goods Condition (1) (2) (3) (4) 1. 19 or 21 (a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government; (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. When the supplier of such goods produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such goods have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard. 8.3 Upon peru....

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....said goods (food preparation) have been distributed to the actual beneficiary. 8.4 We observe that in the instant case, as per the applicant's own admission they have to supply the FRK to the Rice Millers, enlisted in the letter dated 03.01.2022 and not to the agency (ies) entrusted by the Government for free distribution to the economically weaker sections of the society. From the above letter, it appears that the Rice Millers referred to in the letter dated 03.01.2022 have to supply, such goods (food preparation) to the agency (ies) entrusted by the Government in this regard and not the applicant. 8.4.4 Further, at Para 8 and 9 it has been mandate as under: 8.4.5 From the above it is also clear that even the sample has to be taken from the rice Mills, where the fortified Rice is being manufactured and not from the premises of the applicant. 8.4.6 From the above facts on record, we observe that the designated Rice Millers have been requisitioned for supply of the fortified rice and the applicant has neither been supplying the said goods for free distribution to the economically weaker sections of the society under a programme duly approved by the Central Government....

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....¤¾à¤¯à¥‚ँ सम्भाग, देहरादून/हल्द्वानी, referred to by the applicant, following norms, terms and condition have been specified. Relevant portions are reproduced below; “इस सम्बन्ध में आपको पूर्व में भी फोर्टिफाइड चावल तैयार किये जाने तथा इस वितरण करने हेतु दिशा-निर्देश जारी किये गये है तथा खरीफ - खरीद सत्र 2021-22 के अन्तर्गत चावल मिलर्स के सा....

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....¥à¤¯à¤¤à¤ƒ दिये जाने का स्पष्ट उल्लेख किया जायेगा। 4- फोर्टिफाइड चावल हेतु राज्य सरकार व भारत सरकार के मध्य हुये अनुबन्ध के अनुसार कस्टम मिल्ड चावल के बोरों में पृथक से (+F) Logo तथा बोरों की पैकिंग के समय बोरों के मुँह पर रेक्सीन स्लिप पर अंà¤....