2022 (6) TMI 1166

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....and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS 1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s AS Bharat Refinery (India) Private Limited, F-01, Prakash 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 22.01.2....

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....rovisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act. 4. The Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 5. As per the said sub-section (2) of Section 97 of the act advance ruling can be sought by an application in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of s....

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.... (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 rate of GST on FRK is 5% if the Fortified Rice Kernel (Premix) is supplied for ICDS or similar scheme duly approved by the Central Government or any Sta....

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....has to be examined carefully. For a clear perspective, the same is reproduced as under: "In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely :- TABLE Sl.No. Tariff item, sub-heading, heading or Chapter Description of Goods Condi....

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....icate 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". 8.3.2 From the above we are of the opinion that ....

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....illers, 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 bee....