TaxTMI 
TaxTMI 
2022 (12) TMI 809
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....ed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this Advance Ruling pronounced 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....
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....ellant"). 2. The appellant is registered under GST having GSTIN number 36 AAACY3846K1ZY. M/s. Allied Blenders and Distillers Private Limited are primarily engaged in manufacture of alcohol. In the process of manufacturing alcohol, the applicant produces certain bye-products by names distillery dry gain soluble (DDGS) and distillery wet grain soluble (DWGS). It is contended by the applicant that these are sold only as cattle feed as they have no other 'known commercial uses'. The appeal is filed against the Order No.14/2022 dated 14.3.2022 ("impugned order") passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) ("Advance Ruling Authority" / "AAR" / "lower Authority"). Brief Facts: 3. The applica....
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....ritten submissions vide letter dt. 12.4.2022. They, interalia, contended that- • The impugned order dated; 14.03.2022 is illegal and unjustified besides being contrary to the provisions of law. • No attempt has been made by the AAR to appreciate the submissions made by the appellant in support of the contention that based on end use and common parlance, the goods namely DDGS and DWGS are considered as cattle feed and consequently exempt from tax in terms of Sl.No.102 of notification No.02/2017 Central Tax (rate) dated: 28.06.2017. • The appellant submitted certificates issued by the competent/ concerned authority in support of the contention that DDGS/DWGS are only fit as feed supplement for cattle, po....
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.... the personal hearing. They reiterated the grounds put forth by them in their written submissions made vide letter dt. 12.4.2022. The gist of the grounds are detailed in the paras supra. 9. This Authority has carefully gone through the submissions and the case law cited. Issue in brief is that the applicant is engaged in manufacture of alcohol. In the process of manufacturing alcohol, certain by products emerge viz., distillery dry gain soluble (DDGS) and distillery wet rain soluble (DWGS). It was the contention of the applicant that these are sold as cattle feed, hence exempted from tax under GST Under Sl.No. 102 of Notfn No. 02/2017-CT(R), dt.28.6.2017. However, the lower authority, vide the impugned order, has held that the impugned g....
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....ral Board of Indirect Taxes and Customs, has issued a Circular No. 163/19/2021-GST Dated 6th October, 2021, which clarifies the issue on hand. The relevant portion of the circular is reproduced hereunder for ease of reference.- 8. Applicability of GST on Brewers' Spent Grain (BSG), Dried Distillers' Grains with Soluble [DDGS] and other such residues: 8.1 Representations have been received seeking clarification regarding classification and applicable GST rates on Brewers' spent grain (BSG), Dried distillers' grains with soluble [DDGS] and other such residues of starch manufacture and similar residues, beetpulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or no....