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2021-TIOL-115-AAR-GST
Texbond Non Wovens
GST - "Polypropylene Non-woven Bags" is correctly classifiable under HSN code 3923 2990 and not under HSN code 6305 9000 - to be taxed at 18% not at 5%: AAR
- Application disposed of: AAR
2021-TIOL-114-AAR-GST
Si Air Springs Pvt Ltd
GST - Product as a whole is not an article of vulcanized rubber other than hard rubber and is not classifiable under Customs Tariff entry at 4016 9990 - Customs heading entry at 8708 8000 specifically covers Suspension systems and parts thereof of Motor Vehicles classifiable under CTH 8701 to 8705 and the functional utility of the 'Air Springs' being extending suspension or acting as shock absorber designed specifically for Motor Vehicles, the said entry is to be preferred to the residual entry of CTH 8708 9900 - GST rates for the purposes of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 are based on the descriptions in the notification with the CTH at the four digit level and, therefore, held that the 'Air Springs' manufactured by the applicant are rightly classifiable under CTH 8708 and more specifically under CTH 8708 8000 – Attract GST @28% Schedule IV: AAR
- Application disposed of: AAR
2021-TIOL-113-AAR-GST
Karaikal Port Pvt Ltd
GST - For getting eligibility for exemption under SI.No.54 (e) of 12/2017-CTR covered under Heading 9986, the services of loading, unloading, storage or warehousing have to fulfil the conditions mentioned therein i.e. the Services need to be relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel raw material or other similar products or agricultural produce - Term Agricultural is defined in the notification - On a combined reading, it can be seen that the said services of loading, unloading, packing, storage or warehousing rendered by an assessee can be eligible for exemption only if they are rendered for the above purposes as clearly defined in the Notification i.e. only if the services are extended till the products are taken to primary market for disposal - As a corollary any services extended beyond the stage of primary market are not eligible for classification under the Service Accounting Code 9986 and hence cannot be considered for exemption under the said Notification - Term Primary Markets in common parlance generally means and include as a platform or a place, like a mandi, where the farmers are directly selling to the buyers and these are located in rural and interior areas and serve as focal points to a great majority of the farmers - From the copies of documents viz. the Bill of Entries, the invoice raised for supply of services and the agreements, it could be seen that the applicant supplies the services of loading, unloading, packing, storage or warehousing after the cargo of 'milling Wheat in bulk', imported from foreign countries, reaches the port - It could be seen that the produce i.e. 'wheat' in this case has been procured from the farmers in the foreign countries and exported to India - It is very clear from the above said documents that the applicant is providing the services of loading, unloading, packing, storage or warehousing in respect of the 'wheat' which is procured from the farmers from the foreign country and after getting imported into India at Karaikal Port it is destined to importer's factory for further processing and it is not destined to the primary market as required for the services to be classified under sl. No. 54 (e) of Heading 9986 of the said exemption Notification 12/2017-CTR - Therefore, the said services rendered by the applicant in the instant case are not eligible for the exemption under the said Notification.
Held: Services of loading, unloading, packing, storage or warehousing rendered by the applicant after the cargo of 'Wheat' imported from a foreign country reaches the Karaikal Port, are not eligible for the Exemption provided in Sl. No. 54(e) under Heading 9986 of the Notification No. 12/2017 - Central Tax (Rate): AAR
- Application disposed of: AAR |
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