TaxTMI 
TaxTMI 
2023 (10) TMI 632
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....ngal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifica....
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....d & Supply Department, Government of West Bengal without making payment of any consideration. The price of the paddy so procured is directly reimbursed to the farmers by the Government of West Bengal. On receiving the paddy, it passes through different process and generates around 68 kg of rice (considering 1 quintal of paddy are processed). The rest 32% are generated as Bhusi and Tush which are used as cattle feed and charged to GST at nil rate. 2.2 The applicant further submits that out of 68 kgs rice so produced, 2% rice are gets damaged during the process of polishing stage. Such damaged rice is termed as "Broken Rice". The broken rice so generated is sold in the market in a totally unbranded and un-packaged manner which is generally....
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....hether sealed or not, so that the product contained therein has a pre-determined quantity. 2.5 Thus, supply of such specified commodity having the following two attributes would attract GST: (i) It is pre-packaged; and (ii) It is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. 2.6 However, if such specified commodities are supplied in a package that do not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy. 2.7 The applicant submits that the item "Broken Rice" as supplied by him is....
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....led, polished, glazed, parboiled or broken remains classified in heading 1006. For the sake of convenience, products under tariff item 1006 are reproduced below: 1006 RICE 1006 10 Rice in the husk (paddy or rough): 1006 10 10 Of seed quality 1006 10 90 Other 1006 20 00 Husked (brown) rice 1006 30 Semi-milled or wholly-milled rice, whether or not polished or glazed : 1006 30 10 Rice, parboiled 1006 30 20 Basmati Rice 1006 30 90 Other 1006 40 00 Broken rice 4.3 Going by the notes under Chapter 10, we thus find that the product 'broken rice' is classifiable under Chapter Heading 1006. Therefore, the rate of tax on supply of 'broken rice' would be same as in case of supply of rice. ....