2025 (11) TMI 55

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....ules. 2. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the que....

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....Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the State jurisdictional officer concerned stating that no proceedings lying pending on the issue, for which the advance ruling sought by the applicant. 6. Applicant's Interpretation of Law: i). Talimpu Dinusulu Tax Rate will be 5 % because the each of the article used in this belongs to 5 % tax rate. We are simply packing the 4 types of goods in single packet and not changing the nature of the product 7. Personal Hearing: The proceedings of Personal Hearing was conducted on 23.04.2025, for which t....

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....es of each individual component in 'Mixed Talimpu Dinusulu' as per Notification No. 2/2017-Central Tax (Rate) dated 28th June 2017, is as under: Name of the Good HSN Code GST Rate Jeera 0909, 5% Mustard 1207 5% Channa Dal 0713 5% Urad Dal 0713 5% Section 2(74) of the CGST Act defines mixed supply as follows: "Mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for single price where such supply does not constitute a composite supply. Illustration: A supply of package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when su....