2023 (4) TMI 540

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....ing sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the 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 subsection (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of 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. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1)....

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....GST Rules 2017 and SGST Rules 2017. 2.1 The Applicant states that they are manufacturer and supplier of Rubberized Coir Mattresses and Bare Blocks and claims that their supply to educational institutions are exempted. 2.2 On interpretation of law, applicant has merely mentioned Schedule III. 3.1 The applicant, after consent, was given an opportunity to be virtually heard on 17.08.2022. The Authorized Signatory (AS) Sri M.V.R.K. Kishore, Manager (F&A) of the applicant appeared before the authority and reiterated the submissions. When asked about the details of goods, recipients of goods and the exemptions, if any availed, the AS stated that they are manufacturer of Mattress, issued two invoices with GST @ 18% to a Karnataka State undertak....

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....t if there are any pending proceedings against the applicant on the issues raised by the applicant in the ARA application and for comments on the issues raised. The said authority vide letter dated 15.06.2022 stated that there are no pending proceedings on the issue raised by the applicant in the ARA application. It is further stated that no separate exemption for GST rate is given with respect to supply of Mattress to any recipient; that supply of Mattress under HSN 9404 is covered under SI. No.438 of Notification No.01/2017 CTR dated 28.06.2017; that IGST @ 18% is applicable on supply of Mattress to hostel students of Government schools, educational institutions of Government of Karnataka under Department of Social Welfare; that 18% IGST ....

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....ssions and documents enumerated in para 3.2 supra that the applicant has supplied Mattresses classified under HSN 940429 @ IGST 18% on "Bill to" "Ship to" basis to M/s Coir Industrial Co-operative Society Limited. 7.2 The copy of invoices submitted by the applicant, discussed in para 3.2 supra, reveals that the Mattresses were delivered to the respective educational institutions but sold to M/s Coir Industrial Co-operative Society Limited. 8.1 The applicant has classified Mattresses under HSN 940429. The said goods are supplied by the applicant from the State of Tamil Nadu to a receiver in the State of Karnataka, which is an inter-state supply. The rate of IGST applicable to HSN 9404 as per Notification No. 1/2017 LT (Rate) dated 28.06.20....