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In Re Sri Lakshminarasimha Agro Products 17022023AR20231204231708305COM827281
In Re Sri Lakshminarasimha Agro Products 17022023AR20231204231708305COM827281
BEFORE THE AUTHORITY FOR ADVANCE RULINGS (GOODS AND SERVICES TAX)
KARNATAKA
Advance Ruling No. KAR ADRG 10/2023
Decided On: 17.02.2023
Appellants: In Re: Sri Lakshminarasimha Agro Products
Hon'ble Judges/Coram:
Dr. M.P. Ravi Prasad, Member (SGST) and Kiran Reddy T., Member (CGST)
Counsels:
For Appellant/Petitioner/Plaintiff: Y.C. Shivakumar, Advocate
Goods and Services:
Dealer
Nature of Issue Involved:
Liability to Pay Tax; Applicability of GST
ORDER
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF
THE KGST ACT, 2017
1. M/s. Sri Lakshminarasimha Agro Products, (hereinafter referred to as The applicant')
No. 57/2, Marasandra Village, Kanasavadi Post, Doddaballapur Taluk, Bengaluru Rural
District-561203 having GSTIN 29ACEFS3506K1ZW have filed an application for Advance
Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and
Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST
ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The Applicant is a Partnership firm registered under the provisions of Central Goods
and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017
(hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The
Applicant is engaged in supply of coir pith compost. The Applicant states that he
purchases coir pith and then the same is processed and converted into either
'Decomposed coir pith compost' or 'Sterilized coir pith compost' which is used as
manure for agriculture and horticultural crops.
3. The applicant has sought advance ruling in respect of the following questions:
i. Whether Notification No. 7/2022-Central Tax (Rate) :
MANU/GSCT/0007/2022, dated 13-07-2022 applies to Coir-Pith Compost (HSN
53050040) mentioned in serial number 132-A of the Notification No. 2/2017-
Central Tax (Rate) dated 28-06-2017 as amended vide notification No.
19/2018-Central Tax (Rate) : MANU/GSCT/0019/2018, dated 26-07-2018?
ii. The registered person sells coir-pith compost in 30 kg and above quantity
bags with un-registered brand name "SURYA". In such cases, whether the
registered person is liable to tax under the GST Acts?
This entry was amended vide Notification No. 7/2022 Central Tax (Rate) :
MANU/GSCT/0007/2022 dated 13.07.2022 as below:
(xiv) against S. No. 132A, in column (3), for the portion beginning with the
words "other than those put up" and ending with the words "as in the
ANNEXURE I)", the words, "other than pre-packaged and labelled" shall be
substituted;
(B) after the Schedule, in the Explanation, for clause (ii), the following clause
shall be substituted, namely:-
"(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged
commodity' as defined in clauses (1) of section 2 of the Legal
Metrology Act, 2009 (1 of 2010) where, the package in which the
commodity is prepacked or a label securely affixed thereto is required
to bear the declarations under the provisions of the Legal Metrology
Act, 2009 (1 of 2010) and the rules made thereunder.".
Thus entry 132A of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 as
amended by Notification No. 7/2022-Central Tax (Rate) : MANU/GSCT/0007/2022,
dated 13-07-2022 applies to Coir-Pith Compost other than pre-packaged and labelled.
12. Now we proceed to answer second question. The Applicant states that he sells coir
pith compost in a sack of 30 kg and above with unregistered brand name 'SURYA' and
wants to know the taxability on the same. In this regard we invite reference to entry No.
215 of Notification No. 1/2017-Central Tax(Rate) : MANU/GSCT/0001/2017 dated:
28.06.2017 amended by Notification No. 18/2018-Central Tax(Rate) :