TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 1327
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....srepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. Amman Blue Metals, located at No. 306/23, Chitheri Village, Ariyur Post, Vellore - 632112, (hereinafter called as the "Applicant") is a proprietary concern who are engaged in the trading of M-sand, P-sand, Blue Metal, Boulders, Hollow Bricks and other related products. 2. The Applicant has made a payment of application fees of Rs. 5,000/- each under sub rule (1) of Rule 104 of CGST Rules, 2017 and TNGST Rules, 2017. The Applicant has filed this application seeking Advance Ruling on the following questions, viz., i. Whether the purchase of following goods from unregistered person are liable to reverse charge mechanism as per Section 9(3) or 9(4) o....
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....for adjudication or decided in the applicant's case relating to the questions raised by the applicant. 4.3. Since, no remarks have been received from the Central GST jurisdictional Authorities, it is construed that there are no pending proceedings against the applicant on the questions raised by them in their advance ruling application. PERSONAL HEARING 5.1. Shri Vishal Kothari, Chartered Accountant, appeared for the personal hearing as the authorized representative (AR) of M/s. Amman Blue Metals. The AR reiterated the submissions made in their application for advance ruling. 5.2. The AR explained that M/s. Amman Blue Metals is engaged in the wholesale and retail trading of the M-Sand, P-Sand, Boulders, Blue Metals, Bricks, Hollow Bricks and other related products. They purchase these goods from unregistered persons within the state. They had raised query in their application as to whether Section 9(3) specifically excludes the said goods. Also, the AR stated that after the amendment of Section 9(4) of the CGST Act, 2017 vide CGST (Amendment) Act, 2018, it is not clear whether they are covered under the class of persons mentioned in the said amended Section. Accordingly, the AR....
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....basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both 6.5 The Government issued Notification No. 04/2017-Central Tax (Rate) dated 28.06.2017 under Section 9 (3) of the CGST Act, 2017 specifying the goods in respect of which tax shall be paid on reverse charge basis by the recipient of such goods. The Notification No. 04/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time, is reproduced below for reference. S.No. Tariff item, sub-heading, heading or Chapter Description of supply of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 1. 0801 Cashew nuts, not shelled or peeled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person 3A. 33012400, 33012510, 33012520, 33012530, 33012540, 33012590 Following essential oils other than those of citrus fruit namely: a) Of peppermint (Menthapiperita) b) Of other mints: Spearmint oil (ex-men....
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.... the category of registered persons who shall pay tax on reverse charge basis in respect of supply of goods or services or both received from an unregistered supplier, namely: Table Sl. No. Category of supply of goods and services Recipient of goods and services (1) (2) (3) 1 Supply of such goods and services or both [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI)] which constitute the shortfall from the minimum value of goods or services or both required to be purchased by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in Gazette of India vide G.S.R. No. 690, dated 28th June, 2017, as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) whi....