Page 154 - GSTL_26th March 2020_Vol 34_Part 4

664 GST LAW TIMES [ Vol. 34
Order No. MAH/AAAR/SS-RJ/26/2018-19, dated 22-3-2019 [2019 (31) G.S.T.L.
526 (App. A.A.R. - GST)], M/s. Sabre Travel Network India Pvt. Ltd., vide Appeal
Order No. MAH/AAAR/SS-RJ/30/2018-19, dated 10-4-2019 [2019 (27) G.S.T.L.
754 (App. A.A.R. - GST)], M/s. Asahi Kasei Pvt. Ltd., vide Appeal Order No.
MAH/AAAR/SS-RJ/01/2019-20, dated 19-6-2019 [2019 (28) G.S.T.L. 172 (App.
A.A.R. - GST)], and in the case of M/s. Segoma Imaging Technologies India Pvt. Ltd.,
vide Appeal Order No. MAH/AAAR/SS-RJ/28/2018-19, dated 3-4-2019 [2020
(32) G.S.T.L. 135 (App. A.A.R. - GST - Mah.)].
5.7 Relying on the above-mentioned decisions of the Appellate Author-
ity for Advance Ruling (AAAR) and in view of the provisions of Section 97 of the
CGST Act, 2017, we find that this authority is not allowed to answer the subject
question.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
The present application filed for advance ruling is rejected, as being non-
maintainable as per the provisions of the GST Act, 2017 and Rules made
thereunder.

_______

2020 (34) G.S.T.L. 664 (A.A.R. - GST - M.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MADHYA PRADESH
S/Shri Manoj Kumar Choubey, Member (SGST) and Virendra Kumar Jain,
Member (CGST)
IN RE : VIPPY INDUSTRIES LTD.

Order No. 01/2020, dated 2-1-2020 in Case No. 17/2019
Animal feed - Processed Soya meal - Classification of - Tariff Item 2309
90 90 of Customs Tariff Act, 1975 made applicable to GST exclusively meant
for animal feed - No evidence provided to prove that said product “Bio Pro-
cessed Meal” meant for animal feed and fell under Tariff Item 2309 90 90 ibid -
Words “The Protein content of the feed grade is less than 50% and not fit for
human consumption” in application changed by assessee to “The Protein con-
tent is up to 52%” - Withdrawal of comment that “and not fit for human con-
sumption” further substantiate point - Product “Preparation of a kind used in
Animal Feeding-Bio Processed Meal” not entitled claim nil rate of duty under
as per Notification No. 2/2017-C.T. (Rate) and corresponding notification is-
sued under State legislation. [paras 7.3, 7.4, 7.5, 7.6, 7.7, 7.8, 8]
Ruling in favour of department
CASES CITED
C.P.R. Mill — 2018 (17) G.S.T.L. 146 (A.A.R. - GST) — Referred .................................................... [Para 3.10]

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