Page 110 - GSTL_ 28th May 2020_Vol 36_Part 4

556 GST LAW TIMES [ Vol. 36

2020 (36) G.S.T.L. 556 (A.A.R. - GST - T.N.)
BEFORE THE AUTHORITY FOR ADVANCE RULINGS UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and Thiru Kurinji
Selvaan V.S., Member (TNGST)
IN RE : NAMAKKAL AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING
IN RE : NAMAKKAL AGRICULTURAL PRODUCERS
CO-OPERATIVE MARKETING SOCIETY LTD.
IN RE : NAMAKKAL AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING
Order No. 12/AAR/2020, dated 27-2-2020 in Application No. 40
Advance ruling application - Maintainability of - Pendency of pro-
ceedings concerning same question - Comments furnished by Central Tax Of-
ficer show that proceedings has been initiated in respect of applicant on the
issues raised by them before this authority and statements recorded as per Sec-
tion 70 of Central Goods and Services Tax Act, 2017 - Application not admissi-
ble under first proviso to Section 98(2) of Central Goods and Services Tax Act,
2017. [paras 5.2, 5.3]
Application rejected
CASES CITED
C.V. Ramasamy Goundar Sons v. Commercial Tax Officer — 77 STC 58 (Mad) — Referred ..... [Para 2.2]
Tiruchengode Agricultural Producers Co-op. Marketing Society
— Order dated 12-5-1972 of Sales Tax Appellate Tribunal — Referred ............................... [Para 2.2]
Tiruchengode Agricultural Producers Co-op. Marketing Society
T.C. Case Nos. 102-104 of 1974 of Madras High Court — Referred ...................................... [Para 2.2]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 57/31/2018-GST, dated 4-9-2018 .............................................................. [Para 3.1]
[Order]. - S.607 The Namakkal Agricultural Producers Co-operative
Marketing Society Ltd., Namakkal District, 637001 (hereinafter referred as ‘Ap-
plicant’ or ‘Society’) is registered as a cooperative society under the Tamil Nadu
Co-operative Societies Act and Rules, regulated and governed by the Depart-
ment of Cooperation of the Government of Tamil Nadu. They are registered un-
der the GST Act, 2017 vide GSTIN 33AACAT7744B1ZP. The applicant has sought
Advance Ruling on the following questions :
(1) Whether there is any purchase/sale involved in the process of auc-
tion of agricultural produce (cotton) conducted by the Namakkal
Agricultural Producers Co-operative Marketing Society?
(2) Whether our Society is liable to pay tax under Reverse Charge
Mechanism in the capacity of being an auctioneer?
(3) Whether service tax payable on receipt of commission, godown
rent, interest, in respect of service provided to agricultural [produ-
cer]?
(4) Whether or not the merchants (Registered person) who directly
purchase cotton from the agriculturist through auction conducted
by the society is liable to pay tax on the basis of Reverse Charge
Mechanism?
The Applicant has submitted the copy of application in Form GST ARA-01 and
submitted a copy of Challan evidencing payment of application fees of
GST LAW TIMES  28th May 2020  110