TaxTMI 
TaxTMI 
2022 (11) TMI 898
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....unced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling; (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Under Section 104 (1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-Section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the appellant as if such advance ruling has never been made. Subject: GST - Appeal filed by M/s. Narsimha Reddy & Sons., Flat No. 201, Pragathi Chambers, Basheerbagh, Hyderabad - 500001, Telangana State under Section 100 (1) of TGST Act, 2017 Against Advance Ruling TSAAR Order No.04/2022, dated 11.2.2....
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....y goods is different from the processing done by a cultivator or producer of grain for primary market. Therefore, the seed quality goods produced by them cannot be treated as agricultural produce. • Sl.Nos. 54E and 54(c)(h) of Notfn No. 12/2017-CT(R), dt. 28.6.2017 relate to exemption of services engaged by a cultivator or an agriculturist and not to services engaged by a seed company. • Sl.Nos. 24(i)(e) and 24(i)(c) and (h) of Notfn No. 11/2017-CT(R), dt. 28.6.2017 pertains to support services to agriculture, forestry, fishing, animal husbandry engaged by a cultivator and not to services engaged by a seed company. • Transportation of seeds from farm to storage facility and then transportation of packed seed from storage facility to distributors is not exempt under sl.no. 21(a) of Notfn No. 12/2017 as this entry provides exemption on transportation services to agricultural produce. • If processing is undertaken by an applicant himself for in house seed production, there is no supply and hence exempt. 5. Based on the above observations, the lower authority has ruled as under: Questions Ruling 1) Whether the seeds receiv....
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....racters, i.e., its consumption as food by human beings or animals or for extraction for the like purpose, gets irretrievably lost and such processed seeds become a commodity distinct from food grains as commonly understood." This observation of the Hon'ble Apex Court makes it clear that the chemically treated seed may not be useful for consumption by human beings or animals as a food grain and may be distinct from the food grain due to its restricted and specified utility, but it does not lose the character of an agriculture produce. • Till the chemical processing is taken up the seed retains the character of the agriculture produce on par with any agriculture produce and the appellant is entitled for exemption in respect of services availed by the appellant as the recipient. • The Advance Authority grossly erred by stating that appellant being the seed company cannot be equated to cultivator or producer of agriculture produce ignoring the fact that the language of the exemption notifications only refers to "cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar pro....
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....rom storage facility/godown of the Appellant to the distributor and transport of sales-returns, if any,(heading No.9965 or 9967) is exempt from payment of GST in terms of Sl.No.21(a) of the Notification No.12/2017-Central Tax(rate) dated 20-06-2017 or any other entry/entries of the above notification. Therefore, processes undertaken by the applicant, namely, cleaning, drying, grading treatment with chemicals and packing (heading No.9986), for himself also are generally exempted. Whether the appeal filed in time 7. As per the application, the date of the impugned order is 18.2.2022 and the appeal is filed on 4.3.2022. Hence, the appeal is found to be in time. Personal Hearing: 8. A personal hearing was held on 19.9.2022. Shri V. Bhaskar Reddy, Advocate and Shri D. Bhanu Pratap, Advocate & Authorised Representative appeared for the personal hearing. The Ld. Advocates reiterated the written submissions made and requested to consider the same. Discussions & Findings 9. This authority has carefully gone through the case records and submissions made by the appellant. 10. As brought out above, the appellants are in the business of production and sale of agricultural s....