Page 109 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : AUTOMATIVE COMPONENTS TECHNOLOGY INDIA PVT. LTD. 619
eligible for the benefit of the said Notification. Having so concluded, it is of no
relevance whether they are dealing with ‘agricultural produce’ or not.
22. In view of the above, we pass the following order :
ORDER
23. We set aside the Advance Ruling No. KAR/ADRG 87/2019, dated
26-9-2019 and allow the appeal filed by the Commissioner of Central Tax, Banga-
lore North Commissionerate. The question on which the advance ruling was
sought for is answered as follows :
The commission earned from auctioning of flowers is not eligible for ex-
emption under Entry No. 54(g) of Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017 and Entry No. 54(g) of Notification (12/2017) FD
48 CSL 2017, dated 29-6-2017.
24. The appeal is disposed of on the above terms.

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2020 (34) G.S.T.L. 619 (A.A.R. - GST - T.N.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : AUTOMATIVE COMPONENTS TECHNOLOGY INDIA
PVT. LTD.
Order No. 05/ARA/2020, dated 31-1-2020 in Application Sl. No. 9/2019
Transfer in Title of Goods - Moulds for manufacturing auto parts -
Levy of GST - Applicant getting auto parts manufactured abroad from the
Moulds also manufactured and retained abroad but getting title of such
moulds transferred in his name for consideration and further transferring such
title to Indian buyer for consideration - Notwithstanding that these moulds are
never imported into India, transfer of title of goods is specifically covered un-
der Schedule-II of Central Goods and Services Tax Act, 2017/Tamil Nadu
Goods and Services Tax Act, 2017 as ‘supply of goods’ - Accordingly applicant
liable to pay GST on his transferring Title of these moulds to Indian buyer -
Sections 7 and 9 of Central Goods and Services Tax Act, 2017/Tamil Nadu
Goods and Services Tax Act, 2017. [paras 6.1, 6.2, 7]
Advance Ruling Application - ITC eligibility for recipient of goods -
Maintainability - Since applicant is seeking to know as to whether recipient of
supply of transfer of title in goods would be eligible for ITC or not, applica-
tion not maintainable as question does not pertain to applicant but recipient -
Sections 95 and 97 of Central Goods and Services Tax Act, 2017/Tamil Nadu
Goods and Services Tax Act, 2017. [para 6]
Ruling in favour of department
[Order]. - M/s. Automative Components Technology India Private Lim-
ited, Plot No. 3/39B, Sri Nagar, Thodukkadu (Post), Mannur Kootu Road,
Sriperumbudur District, Thiruvallur, Tamil Nadu-602 105 (hereinafter referred to
GST LAW TIMES  26th March 2020  205